40% GST on ₹1 lakh

40% of ₹1,00,000 is ₹40,000. If ₹1,00,000 is the price before GST, the total is ₹1,40,000. If ₹1,00,000 already includes 40% GST, the price before tax is ₹71,428.57 and the GST in it is ₹28,571.43.

GST @ 40% on ₹1,00,000₹40,000price excludes GST

Total with GST₹1,40,000₹1,00,000 + ₹40,000

GST inside ₹1,00,000₹28,571.43price includes GST; base ₹71,428.57

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	₹71,428.57
GST @ 40%	₹40,000	₹28,571.43
Total	₹1,40,000	₹1,00,000

Exclusive (adding GST): GST = ₹1,00,000 × 40 ÷ 100 = ₹40,000.
Inclusive (removing GST): base = ₹1,00,000 × 100 ÷ 140 = ₹71,428.57; GST = ₹1,00,000 − ₹71,428.57 = ₹28,571.43.

CGST, SGST and IGST split

Within a state, the 40% is split equally into CGST and SGST (UTGST in union territories without a legislature) at 20% each. On a sale to another state, or an import, the full 40% is charged as IGST.

	₹1,00,000 + GST	₹1,00,000 incl. GST
CGST @ 20%	₹20,000	₹14,285.71
SGST / UTGST @ 20%	₹20,000	₹14,285.71
or IGST @ 40%	₹40,000	₹28,571.43

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

What is taxed at 40%

40% is the special de-merit rate for a select few goods and services. It applies to mid-size and large cars, motorcycles above 350 cc, and sweetened or flavoured aerated drinks, which were at 28% plus compensation cess 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

40% GST on other amounts

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

Questions people ask

What is 40% GST on ₹1,00,000?

₹40,000. Added to a price of ₹1,00,000 before tax, the total is ₹1,40,000. Within a state that is ₹20,000 CGST plus ₹20,000 SGST; between states it is ₹40,000 IGST.

How much GST is included in ₹1,00,000 at 40%?

₹28,571.43. If ₹1,00,000 already includes 40% GST, the price before tax is ₹1,00,000 × 100 ÷ 140 = ₹71,428.57, and the GST in it is ₹28,571.43. Taking 40% off ₹1,00,000 directly (₹40,000) gives the wrong answer.

What is taxed at 40% GST?

Since 22 September 2025, 40% is the special de-merit rate of GST, covering a select few goods such as mid-size and large cars and motorcycles above 350 cc. The exact rate depends on the HSN or SAC code, so check the CBIC rate notification for your item.