40% GST on ₹1,000

40% of ₹1,000 is ₹400. If ₹1,000 is the price before GST, the total is ₹1,400. If ₹1,000 already includes 40% GST, the price before tax is ₹714.29 and the GST in it is ₹285.71.

GST @ 40% on ₹1,000₹400price excludes GST

Total with GST₹1,400₹1,000 + ₹400

GST inside ₹1,000₹285.71price includes GST; base ₹714.29

Try another amount in the GST calculator

₹1,000: GST exclusive vs inclusive

	₹1,000 + GST	₹1,000 incl. GST
Price before GST	₹1,000	₹714.29
GST @ 40%	₹400	₹285.71
Total	₹1,400	₹1,000

Exclusive (adding GST): GST = ₹1,000 × 40 ÷ 100 = ₹400.
Inclusive (removing GST): base = ₹1,000 × 100 ÷ 140 = ₹714.29; GST = ₹1,000 − ₹714.29 = ₹285.71.

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.

	₹1,000 + GST	₹1,000 incl. GST
CGST @ 20%	₹200	₹142.86
SGST / UTGST @ 20%	₹200	₹142.86
or IGST @ 40%	₹400	₹285.71

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.

₹1,000 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

40% GST on other amounts

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

Questions people ask

What is 40% GST on ₹1,000?

₹400. Added to a price of ₹1,000 before tax, the total is ₹1,400. Within a state that is ₹200 CGST plus ₹200 SGST; between states it is ₹400 IGST.

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

₹285.71. If ₹1,000 already includes 40% GST, the price before tax is ₹1,000 × 100 ÷ 140 = ₹714.29, and the GST in it is ₹285.71. Taking 40% off ₹1,000 directly (₹400) 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.