Apparel & Readymade Garments (5% vs 18%): GST Calculator
Calculate GST on clothing and readymade garments. 5% GST for garments up to ₹2,500 sale value (HSN 61/62) and 18% for luxury items exceeding ₹2,500.
Enter Amount & Rate
Butter, ghee, cheese and namkeen, apparel up to ₹2,500 a piece, standalone restaurants, hotel rooms up to ₹7,500 a day
Tax Breakdown @ 5%
- Taxable value
- ₹2,200.00
- CGST @ 2.5%
- ₹55.00
- SGST / UTGST @ 2.5%
- ₹55.00
- Total GST
- ₹110.00
- Total incl. GST
- ₹2,310.00
GST = ₹2,200.00 × 5 ÷ 100
₹2,200.00 at Every GST Slab
GST added on top of the amount. The 12% and 28% slabs were removed from 22 Sept 2025.
| Rate | Taxable value | CGST + SGST | Total incl. GST | Applies to |
|---|---|---|---|---|
| 5% | ₹2,200.00 | ₹55.00 + ₹55.00 | ₹2,310.00 | Butter, ghee, cheese and namkeen, apparel up to ₹2,500 a piece, standalone restaurants, hotel rooms up to ₹7,500 a day |
| 18% | ₹2,200.00 | ₹198.00 + ₹198.00 | ₹2,596.00 | IT and software services, most professional services, ACs, TVs above 32 inches, dishwashers, small cars |
| 40% | ₹2,200.00 | ₹440.00 + ₹440.00 | ₹3,080.00 | Aerated sugar-added drinks, cars above 1200cc petrol / 1500cc diesel or longer than 4 m, motorcycles above 350cc, yachts |
| 3% | ₹2,200.00 | ₹33.00 + ₹33.00 | ₹2,266.00 | Gold, silver and platinum, including jewellery |
| 0.25% | ₹2,200.00 | ₹2.75 + ₹2.75 | ₹2,205.50 | Rough diamonds and rough precious stones |
Invoice Tax Breakdown
Add each line with its code and rate. Tax is grouped rate-wise, the way a GST invoice shows it.
| Description | HSN/SAC | Qty | Rate (₹) | GST % | Taxable | GST | |
|---|---|---|---|---|---|---|---|
| ₹25,000.00 | ₹4,500.00 | ||||||
| ₹9,000.00 | ₹450.00 |
| GST rate | Taxable value | CGST | SGST | Total tax |
|---|---|---|---|---|
| 5% | ₹9,000.00 | ₹225.00 @ 2.5% | ₹225.00 @ 2.5% | ₹450.00 |
| 18% | ₹25,000.00 | ₹2,250.00 @ 9% | ₹2,250.00 @ 9% | ₹4,500.00 |
- Taxable value
- ₹34,000.00
- Total GST
- ₹4,950.00
- Invoice total
- ₹38,950.00
Rupees Thirty Eight Thousand Nine Hundred Fifty Only
Common GST Rates After GST 2.0
Frequently searched items and their current rate. rules are noted where they change the answer.
| Item or service | GST | Note |
|---|---|---|
| Software, IT and digital marketing services | 18% | With input tax credit |
| Standalone restaurant | 5% | No input tax credit |
| Restaurant in a hotel with rooms above ₹7,500 a day | 18% | With input tax credit |
| Hotel room up to ₹7,500 a day | 5% | No input tax credit (was 12%) |
| Hotel room above ₹7,500 a day | 18% | With input tax credit |
| Apparel up to ₹2,500 a piece | 5% | Above ₹2,500 a piece: 18% |
| Air conditioners, TVs above 32 inches, dishwashers | 18% | Cut from 28% |
| Gold, silver and jewellery | 3% | Special rate |
| Rough diamonds and precious stones | 0.25% | Special rate |
This calculator does the arithmetic; it is not tax advice. Rates follow the HSN/SAC code, so check yours against the CBIC rate notifications before you invoice.
Notes for This Preset
Under the revised GST 2.0 slabs, readymade garments and apparel (HSN Chapters 61 and 62) carry a 5% GST rate for items with a sale value up to ₹2,500 per piece. Garments, designer wear, and premium apparel with a sale price exceeding ₹2,500 per piece are taxed at the standard 18% rate. Retailers quoting price tags as "inclusive of GST" can use the reverse calculation mode to extract taxable base value from the final customer bill.
How is the GST amount calculated?
To add GST, multiply the taxable value by the rate ÷ 100. To remove GST from an inclusive price, multiply the inclusive price by rate ÷ (100 + rate). For supplies within one state, split the result equally into CGST and SGST; for supplies between states, charge the full amount as IGST.
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