GST Calculator
Calculate GST for any amount at 5%, 12%, 18%, or 28% — inclusive or exclusive. Get CGST, SGST, and IGST split instantly.
Calculate GST
GST Breakdown
Tax Split (Intra-state)
Tax Split (Inter-state)
GST Rate Slabs — Quick Reference
| Rate | Common Items |
|---|---|
| 0% | Fresh fruits, vegetables, milk, eggs, bread, salt, newspapers, books |
| 5% | Packed food, edible oils, sugar, domestic LPG, medicines, footwear ≤₹500 |
| 12% | Processed food, apparel ≤₹1000, mobile phones, computers, bicycles |
| 18% | Electronics, soaps, toothpaste, restaurant food, hotel rooms ₹2500–₹7500 |
| 28% | Luxury cars, tobacco, aerated drinks, high-end electronics, casinos |
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What Is GST and How Is It Calculated?
GST (Goods and Services Tax) is a unified indirect tax levied on the supply of goods and services in India, introduced on 1 July 2017. It replaced a complex web of central and state taxes including VAT, service tax, excise duty, and CST into a single tax structure.
GST Exclusive vs GST Inclusive
- GST Exclusive (Add GST): The entered amount is the base price before tax. GST is added on top. Formula: GST Amount = Base × (Rate ÷ 100). Total = Base + GST.
- GST Inclusive (Remove GST): The entered amount already includes GST. Formula: Base = Total ÷ (1 + Rate ÷ 100). GST Amount = Total − Base.
CGST, SGST, and IGST Explained
- CGST: Central GST — collected by the central government on intra-state transactions. Equal to half the total GST rate.
- SGST: State GST — collected by the state government on intra-state transactions. Equal to half the total GST rate.
- IGST: Integrated GST — collected on inter-state (cross-state) transactions. Equal to the full GST rate (CGST + SGST).
Example: On a ₹1,000 item with 18% GST — intra-state: CGST 9% (₹90) + SGST 9% (₹90) = ₹180 total. Inter-state: IGST 18% (₹180).
Input Tax Credit (ITC)
Businesses registered under GST can claim credit for the GST they paid on inputs (raw materials, services) against the GST they collect on sales. This prevents the cascading tax effect. ITC is claimed through GSTR-3B monthly return filings.
Frequently Asked Questions
Who needs to register for GST?
Businesses with annual turnover exceeding ₹40 lakh (₹20 lakh for services, ₹10 lakh for special category states) must register for GST. E-commerce operators and inter-state suppliers must register regardless of turnover.
Is GST applicable on exports?
No. Exports are zero-rated under GST — meaning the rate is 0% and exporters can claim refund of input tax credit on inputs used in making exported goods or services.
What is the GST rate on restaurant food?
Regular restaurants charge 5% GST with no ITC benefit. Hotels with room tariff above ₹7,500 charge 18% on food. Takeaway/delivery orders are typically 5%.
Can I calculate GST for items with Cess?
Some items like tobacco, pan masala, and luxury cars attract GST Compensation Cess in addition to the applicable GST rate. Enter the combined rate (GST + Cess) using the Custom rate option in this calculator.
What is the difference between CGST, SGST, and IGST?
CGST (Central GST) and SGST (State GST) each equal half the total GST rate and apply to transactions within the same state. IGST (Integrated GST) equals the full rate and applies to inter-state transactions. For example, 18% GST intra-state = 9% CGST + 9% SGST; inter-state = 18% IGST.
How does reverse charge mechanism work?
Under reverse charge, the buyer pays GST directly to the government instead of the seller. This applies to specific goods/services notified by the government (e.g., services from unregistered dealers, legal services, transport of goods by GTA). The buyer can later claim ITC on the reverse charge GST paid.
Complete Guide to GST Calculation in India
The Goods and Services Tax (GST) is India's single largest tax reform since independence. It unified 17 different taxes and 13 cesses into one streamlined structure with four main rate slabs: 5%, 12%, 18%, and 28%. Understanding how GST is calculated is essential for every business owner, freelancer, and consumer in India.
GST Rate Slabs — What Falls Where?
| GST Rate | Examples of Goods/Services |
|---|---|
| 5% | Packed food items, economy rail tickets, cab rides, restaurants, fertilisers, small footwear (<₹500), newspapers |
| 12% | Processed food, mobile phones, computers, sewing machines, hotel rooms ₹1,000–7,500, work contracts |
| 18% | Most goods & services: electronics, software, financial services, IT services, telecom, AC restaurants in hotels, camera, speakers |
| 28% | Luxury items: automobiles, cement, ACs, aerated drinks, tobacco, 5-star hotel rooms, dishwashers, gaming |
Additionally, essential items like fresh vegetables, milk, eggs, bread, and healthcare services carry 0% GST (exempt).
How to Calculate GST Inclusive and Exclusive
The two most common GST calculation scenarios:
Base Price = ₹1,000, Rate = 18%
GST = 1,000 × 18/100 = ₹180
Total Price = ₹1,000 + ₹180 = ₹1,180
CGST = ₹90, SGST = ₹90 (intra-state)
Total Price = ₹1,180, Rate = 18%
Base = 1,180 ÷ (1 + 18/100) = ₹1,000
GST Amount = 1,180 − 1,000 = ₹180
IGST = ₹180 (inter-state)
GST Invoicing Requirements
Every GST-registered business must issue a tax invoice containing: supplier name and GSTIN, recipient details (name, GSTIN if registered, address), HSN/SAC code, description of goods/services, quantity, taxable value, GST rate and amount (split as CGST+SGST or IGST), total amount, place of supply, and invoice date and number. Our calculator helps you compute the exact tax amounts needed for each invoice line item.
GST Filing Due Dates
- GSTR-1 (outward supplies) — 11th of next month (monthly) or 13th of month following quarter (QRMP)
- GSTR-3B (summary return + tax payment) — 20th of next month (monthly) or 22nd/24th (quarterly)
- GSTR-9 (annual return) — 31 December of next financial year
- GSTR-9C (reconciliation statement) — 31 December (turnover >₹5 Cr)
Who Uses This GST Calculator?
Small business owners calculating GST for invoices and quotations. Freelancers computing 18% GST on service invoices. E-commerce sellers determining net selling price after marketplace commission and GST. Accountants verifying GST breakdowns for GSTR-1 filing. Consumers checking whether the MRP they paid includes the correct GST amount. Students learning indirect taxation for CA/CMA exams.