28% GST on ₹1 lakh

28% of ₹1,00,000 is ₹28,000. If ₹1,00,000 is the price before GST, the total is ₹1,28,000. If ₹1,00,000 already includes 28% GST, the price before tax is ₹78,125 and the GST in it is ₹21,875. 28% is a pre-22 September 2025 rate.

Old rate (pre-22 Sep 2025). The 28% 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 @ 28% on ₹1,00,000₹28,000price excludes GST

Total with GST₹1,28,000₹1,00,000 + ₹28,000

GST inside ₹1,00,000₹21,875price includes GST; base ₹78,125

Try another amount in the GST calculator

₹1,00,000: GST exclusive vs inclusive

	₹1,00,000 + GST	₹1,00,000 incl. GST
Price before GST	₹1,00,000	₹78,125
GST @ 28%	₹28,000	₹21,875
Total	₹1,28,000	₹1,00,000

Exclusive (adding GST): GST = ₹1,00,000 × 28 ÷ 100 = ₹28,000.
Inclusive (removing GST): base = ₹1,00,000 × 100 ÷ 128 = ₹78,125; GST = ₹1,00,000 − ₹78,125 = ₹21,875.

CGST, SGST and IGST split

Within a state, the 28% is split equally into CGST and SGST (UTGST in union territories without a legislature) at 14% each. On a sale to another state, or an import, the full 28% is charged as IGST.

	₹1,00,000 + GST	₹1,00,000 incl. GST
CGST @ 14%	₹14,000	₹10,937.50
SGST / UTGST @ 14%	₹14,000	₹10,937.50
or IGST @ 28%	₹28,000	₹21,875

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 28% slab before 22 September 2025

Before 22 September 2025, 28% applied to items such as air conditioners, large TVs, cement, cars and two-wheelers, usually with compensation cess on top for cars. GST 2.0 moved most of them to 18%, and large cars, motorcycles above 350 cc and aerated drinks to 40%. At the time of the change, tobacco products and pan masala stayed on their earlier rate and cess until a date to be notified, so check the current CBIC rate notification for those. Use these figures for invoices dated before 22 September 2025.

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.

₹1,00,000 at every GST rate

Rate	GST	Total
5%	₹5,000	₹1,05,000
18%	₹18,000	₹1,18,000
40%	₹40,000	₹1,40,000
12% (pre-22 Sep 2025)	₹12,000	₹1,12,000
28% (pre-22 Sep 2025)	₹28,000	₹1,28,000

28% GST on other amounts

All GST tables · GST calculator · GST invoice format and rules

Questions people ask

What is 28% GST on ₹1,00,000?

₹28,000. Added to a price of ₹1,00,000 before tax, the total is ₹1,28,000. Within a state that is ₹14,000 CGST plus ₹14,000 SGST; between states it is ₹28,000 IGST.

How much GST is included in ₹1,00,000 at 28%?

₹21,875. If ₹1,00,000 already includes 28% GST, the price before tax is ₹1,00,000 × 100 ÷ 128 = ₹78,125, and the GST in it is ₹21,875. Taking 28% off ₹1,00,000 directly (₹28,000) gives the wrong answer.

Is 28% 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. 28% still matters for invoices dated before that day: 28% of ₹1,00,000 is ₹28,000.