12% GST on ₹1,000
12% of ₹1,000 is ₹120. If ₹1,000 is the price before GST, the total is ₹1,120. If ₹1,000 already includes 12% GST, the price before tax is ₹892.86 and the GST in it is ₹107.14. 12% is a pre-22 September 2025 rate.
Old rate (pre-22 Sep 2025). The 12% slab was removed for most goods and services when GST 2.0 took effect on 22 September 2025. Use these figures only for earlier invoices.
₹1,000: GST exclusive vs inclusive
| ₹1,000 + GST | ₹1,000 incl. GST | |
|---|---|---|
| Price before GST | ₹1,000 | ₹892.86 |
| GST @ 12% | ₹120 | ₹107.14 |
| Total | ₹1,120 | ₹1,000 |
- Exclusive (adding GST): GST = ₹1,000 × 12 ÷ 100 = ₹120.
- Inclusive (removing GST): base = ₹1,000 × 100 ÷ 112 = ₹892.86; GST = ₹1,000 − ₹892.86 = ₹107.14.
CGST, SGST and IGST split
Within a state, the 12% is split equally into CGST and SGST (UTGST in union territories without a legislature) at 6% each. On a sale to another state, or an import, the full 12% is charged as IGST.
| ₹1,000 + GST | ₹1,000 incl. GST | |
|---|---|---|
| CGST @ 6% | ₹60 | ₹53.57 |
| SGST / UTGST @ 6% | ₹60 | ₹53.57 |
| or IGST @ 12% | ₹120 | ₹107.14 |
The 12% slab before 22 September 2025
Before 22 September 2025, 12% applied to items such as packaged foods, many medicines, bicycles, tractors and hotel rooms up to ₹7,500. GST 2.0 removed the 12% slab for most goods and services, moving them mainly to 5% (some to nil or 18%). Use these figures for invoices dated before 22 September 2025, and for credit notes or returns that relate to that period.
The rate for a particular item depends on its HSN code (goods) or SAC code (services), so confirm it in the CBIC rate notifications before you invoice.
₹1,000 at every GST rate
| Rate | GST | Total |
|---|---|---|
| 5% | ₹50 | ₹1,050 |
| 18% | ₹180 | ₹1,180 |
| 40% | ₹400 | ₹1,400 |
| 12% (pre-22 Sep 2025) | ₹120 | ₹1,120 |
| 28% (pre-22 Sep 2025) | ₹280 | ₹1,280 |
12% GST on other amounts
All GST tables · GST calculator · GST invoice format and rules
Questions people ask
What is 12% GST on ₹1,000?
₹120. Added to a price of ₹1,000 before tax, the total is ₹1,120. Within a state that is ₹60 CGST plus ₹60 SGST; between states it is ₹120 IGST.
How much GST is included in ₹1,000 at 12%?
₹107.14. If ₹1,000 already includes 12% GST, the price before tax is ₹1,000 × 100 ÷ 112 = ₹892.86, and the GST in it is ₹107.14. Taking 12% off ₹1,000 directly (₹120) gives the wrong answer.
Is 12% GST still charged?
For most goods and services, no. From 22 September 2025 the GST Council replaced the 12% and 28% slabs with 5%, 18% and a special 40% rate. 12% still matters for invoices dated before that day: 12% of ₹1,000 is ₹120.