GST Calculator - 40% Slab
Add or remove 40% GST from any amount. Covers luxury and sin goods (gst 2.0 special rate).
Base Price
Rs. 10,000
Rs. 10,000 example
GST @ 40%
Rs. 4,000
CGST Rs. 2,000 + SGST Rs. 2,000
Total Price
Rs. 14,000
GST-inclusive price
Add 40% GST - Quick Reference Table
GST added on top of a GST-exclusive base price, split into CGST + SGST.
| Base Amount | CGST (20%) | SGST (20%) | Total GST | Final Price |
|---|---|---|---|---|
| Rs. 100 | Rs. 20 | Rs. 20 | Rs. 40 | Rs. 140 |
| Rs. 500 | Rs. 100 | Rs. 100 | Rs. 200 | Rs. 700 |
| Rs. 1,000 | Rs. 200 | Rs. 200 | Rs. 400 | Rs. 1,400 |
| Rs. 2,500 | Rs. 500 | Rs. 500 | Rs. 1,000 | Rs. 3,500 |
| Rs. 5,000 | Rs. 1,000 | Rs. 1,000 | Rs. 2,000 | Rs. 7,000 |
| Rs. 10,000 | Rs. 2,000 | Rs. 2,000 | Rs. 4,000 | Rs. 14,000 |
| Rs. 25,000 | Rs. 5,000 | Rs. 5,000 | Rs. 10,000 | Rs. 35,000 |
| Rs. 50,000 | Rs. 10,000 | Rs. 10,000 | Rs. 20,000 | Rs. 70,000 |
| Rs. 1,00,000 | Rs. 20,000 | Rs. 20,000 | Rs. 40,000 | Rs. 1,40,000 |
Remove 40% GST (Reverse) - Extract Base from an Inclusive Price
Start from a GST-inclusive amount and back out the base price and the 40% GST inside it.
| Inclusive Amount | Base (excl. GST) | GST (40%) | CGST (20%) | SGST (20%) |
|---|---|---|---|---|
| Rs. 1,000 | Rs. 714 | Rs. 286 | Rs. 143 | Rs. 143 |
| Rs. 5,000 | Rs. 3,571 | Rs. 1,429 | Rs. 714 | Rs. 714 |
| Rs. 10,000 | Rs. 7,143 | Rs. 2,857 | Rs. 1,429 | Rs. 1,429 |
| Rs. 25,000 | Rs. 17,857 | Rs. 7,143 | Rs. 3,571 | Rs. 3,571 |
| Rs. 50,000 | Rs. 35,714 | Rs. 14,286 | Rs. 7,143 | Rs. 7,143 |
| Rs. 1,00,000 | Rs. 71,429 | Rs. 28,571 | Rs. 14,286 | Rs. 14,286 |
Enter your amount below
Examples at 18%: Most goods & services · Electronics: TVs, ACs, fridges, mobiles · Small cars & two-wheelers · AC restaurants, IT, banking
Base Amount
₹10,000
GST Amount
₹1,800
Total Amount
₹11,800
Tax Breakup
Intra-state supply uses CGST + SGST - inter-state supply uses IGST (same total)
What falls under the 40% GST slab?
The 40% GST slab covers luxury and sin goods (gst 2.0 special rate).
- -Tobacco products, cigarettes and pan masala
- -Aerated and sugary carbonated drinks
- -Luxury and high-end cars and SUVs
- -Betting, gambling and casinos
- -Other notified luxury and demerit goods
HSN 2402 (tobacco), HSN 2202 (aerated drinks), HSN 8703 (luxury cars). GST rates are subject to revision by the GST Council. Always verify the current rate for your specific product or service.
Common items taxed at 40% GST
A quick-reference list of categories most people search for at the 40% rate:
Classifications are set by the GST Council and can move between slabs. Confirm the current rate for your exact HSN/SAC code before invoicing.
How to calculate 40% GST
To add 40% GST to a base price:
GST Amount = Base Price x 40% = Base Price x 0.4
Total Price = Base Price + GST Amount
To remove 40% GST from a GST-inclusive price:
Base Price = Total Price / 1.4
GST Amount = Total Price - Base Price
For intra-state supply, GST splits equally into CGST and SGST (each 20%). For inter-state supply, the full 40% applies as IGST.
Frequently Asked Questions
How do I calculate 40% GST on an amount?▾
To add 40% GST, multiply the base price by 0.4. For a base price of Rs. 10,000, GST = Rs. 10,000 x 40% = Rs. 4,000, making the total price Rs. 14,000. For intra-state supply this splits equally into CGST (Rs. 2,000) and SGST (Rs. 2,000); for inter-state supply the full Rs. 4,000 is charged as IGST.
How do I remove 40% GST from a GST-inclusive price?▾
To remove 40% GST from a GST-inclusive price, divide by 1.4. For example, on a GST-inclusive price of Rs. 14,000, the base price = Rs. 14,000 / 1.4 = Rs. 10,000, so the embedded 40% GST is Rs. 4,000.
What is the CGST and SGST split for 40% GST?▾
40% GST is levied as two equal halves for supply within the same state: CGST at 20% and SGST at 20%. On a Rs. 10,000 base, that is Rs. 2,000 CGST + Rs. 2,000 SGST = Rs. 4,000 total GST. If the supply crosses state lines, the same 40% is charged as a single IGST of Rs. 4,000 instead.
How much is 40% GST on Rs. 1,000 and Rs. 50,000?▾
At 40%, Rs. 1,000 attracts Rs. 400 of GST for a total of Rs. 1,400, and Rs. 50,000 attracts Rs. 20,000 of GST for a total of Rs. 70,000. GST is directly proportional to the base amount, so you can scale these figures for any price.
What is the reverse 40% GST formula?▾
The reverse (GST-exclusive) formula divides the inclusive amount by 1.4: Base = Total / 1.4. The GST portion is then Total minus Base. For a Rs. 14,000 bill this gives a base of Rs. 10,000 and GST of Rs. 4,000. Use this to work out the pre-tax value from an MRP or a tax-inclusive invoice.
Is the price on the label (MRP) inclusive of 40% GST?▾
Yes. Under legal metrology rules the MRP printed on packaged goods is the maximum price inclusive of all taxes, including 40% GST. To find the pre-tax value, apply the reverse formula: for an MRP of Rs. 14,000 at 40%, the base is Rs. 10,000 and the embedded GST is Rs. 4,000.
What goods and services fall under the 40% GST slab?▾
The 40% GST slab covers luxury and sin goods (gst 2.0 special rate). Examples include: Tobacco products, cigarettes and pan masala, Aerated and sugary carbonated drinks, Luxury and high-end cars and SUVs, Betting, gambling and casinos, Other notified luxury and demerit goods. HSN 2402 (tobacco), HSN 2202 (aerated drinks), HSN 8703 (luxury cars).
Is 40% GST the same across all states in India?▾
Yes. GST is a unified nationwide tax, so the 40% rate is identical in every state and union territory. Only the split differs by supply type: intra-state supply is charged as CGST 20% + SGST 20%, while inter-state supply is charged as a single IGST of 40%. The total tax you pay is the same either way.