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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.

GST @ 12% on ₹1,000₹120price excludes GST
Total with GST₹1,120₹1,000 + ₹120
GST inside ₹1,000₹107.14price includes GST; base ₹892.86

₹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

Shown to the paisa. On an invoice, tax is usually rounded to the nearest rupee or paisa as your billing software is set up.

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.

Source: Recommendations of the 56th Meeting of the GST Council, Ministry of Finance press release, 3 September 2025 (PIB) (also on the GST Council website): a 5% merit rate, an 18% standard rate and a special 40% de-merit rate, with the rate changes on goods and services effective from 22 September 2025.

₹1,000 at every GST rate

RateGSTTotal
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.