# GST Calculator India 2026 — All Seven Rate Schedules

Source page: https://valem.run/calculators/india/vat

Indian GST has seven rates, not three. Schedule II at 18% is the general case, with 5%, 28%, 40%, 3%, 1.5% and 0.25% for goods listed in the other schedules of the rate notification in force since 22 September 2025.

**Tax year:** 2026

## How it is calculated

These figures come from **Notification No. 9/2025-Integrated Tax (Rate)**, dated 17 September 2025 and in force from 22 September 2025, which superseded the 2017 rate notification. It notifies the rate of integrated tax as *"(i) 5 per cent. in respect of goods specified in Schedule I, (ii) 18 per cent. ... Schedule II, (iii) 40 per cent. ... Schedule III (iv) 3 per cent. ... Schedule IV, (v) 0.25 per cent. ... Schedule V, (vi) 1.50 per cent. ... Schedule VI, and (vii) 28 per cent. ... Schedule VII"*.

**That is seven rates, and it matters because the 2025 reform is almost universally described as leaving three.** Summaries of GST 2.0 say the slabs became nil, 5%, 18% and 40%, with 12% and 28% abolished. The notification itself keeps **28% in Schedule VII**, alongside 3%, 1.5% and 0.25% for precious metals and stones. For most groceries the popular summary is harmless; for a jeweller or a car dealer it omits the band they actually charge. This page follows the notification.

Which schedule a good falls in is decided by its **tariff heading**, not by a category you can reason about, so the options here name the schedule rather than guessing at a description. The rates shown are the **integrated** tax rates, charged on inter-state supplies. An intra-state supply carries the same total split equally between CGST and SGST — 9% and 9% rather than 18% — so the figure on the invoice is the same and this calculator is right either way. This page covers the rate schedules only.

## Worked example

With Amount of 1,000, this model computes Vat Amount of 180.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | Which rate schedule applies | string |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [CBIC - Notification No. 9/2025-Integrated Tax (Rate), 17.09.2025: all seven rate schedules](https://courier.cbic.gov.in/ECCS/advisory/2025/NOTIFICATION%20NO.%209_2025-INTEGRATED%20TAX%20(RATE)%20-1759486719.pdf) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 9 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/india/vat.json
- Compute by URL: https://valem.run/calculators/india/vat.json?amount=1000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `india/vat`)