GST Calculator (India)
Calculate GST (Goods and Services Tax) instantly. Support for GST Inclusive, Exclusive calculations with CGST, SGST, and IGST breakdown. All GST rates (5%, 12%, 18%, 28%) supported.
GST Calculator
📖 Complete Guide: Understanding GST (Goods and Services Tax) in India
What is GST (Goods and Services Tax)?
GST (Goods and Services Tax) is an indirect tax introduced in India on July 1, 2017, replacing multiple indirect taxes like VAT, Service Tax, Excise Duty, and others. GST is a comprehensive, multi-stage, destination-based tax levied on every value addition in the supply chain.
Key Features of GST:
- Unified Tax System: Replaces multiple indirect taxes with a single tax system
- Destination-Based: Tax is collected at the point of consumption, not production
- Input Tax Credit: Businesses can claim credit for GST paid on inputs
- Dual GST Model: Both Central and State governments levy GST (CGST + SGST for intra-state, IGST for inter-state)
- Multi-Stage Tax: GST is levied at every stage of production and distribution
- Technology-Driven: GST returns filed online through GST portal
Types of GST in India
CGST (Central GST)
Full Form: Central Goods and Services Tax
Applicable On: Intra-state transactions (within same state)
Collected By: Central Government
Example: For 18% GST on ₹10,000 (intra-state), CGST = ₹900 (9%)
SGST (State GST)
Full Form: State Goods and Services Tax
Applicable On: Intra-state transactions (within same state)
Collected By: State Government
Example: For 18% GST on ₹10,000 (intra-state), SGST = ₹900 (9%)
IGST (Integrated GST)
Full Form: Integrated Goods and Services Tax
Applicable On: Inter-state transactions (between different states)
Collected By: Central Government (shared with states)
Example: For 18% GST on ₹10,000 (inter-state), IGST = ₹1,800 (18%)
GST Rates in India (2026)
The GST Council has categorized goods and services into different tax slabs. Here are the standard GST rates:
| GST Rate | Category | Common Examples |
|---|---|---|
| 0% | Zero-Rated | Essential items (milk, bread, fresh fruits, vegetables, books, newspapers), Exports |
| 5% | Low Rate | Railway tickets, economy class air travel, packaged food items, medicines, cashew nuts, coffee, tea |
| 12% | Medium Rate | Processed food, computers, mobile phones (under ₹15,000), restaurants without AC, medicines (some), butter, ghee |
| 18% | Standard Rate | Most goods and services (default rate), restaurants with AC, IT services, financial services, soap, toothpaste, capital goods |
| 28% | High Rate | Luxury items, sin goods, automobiles, aerated drinks, premium hotels, tobacco, cement, paint |
Note: Some items may have cess in addition to GST (e.g., luxury cars, tobacco products). The GST Council reviews and updates rates periodically.
💡 Understanding GST Calculation: Inclusive vs Exclusive
GST Exclusive Calculation
When the price is before GST (base price):
- Base Amount: Price without GST
- GST Amount: Base Amount × (GST Rate / 100)
- Total Amount: Base Amount + GST Amount
Base Amount: ₹10,000
GST: ₹10,000 × 18% = ₹1,800
Total: ₹10,000 + ₹1,800 = ₹11,800
GST Inclusive Calculation
When the price includes GST (final price):
- Total Amount: Price including GST
- Base Amount: Total Amount / (1 + GST Rate / 100)
- GST Amount: Total Amount - Base Amount
Base Amount: ₹11,800 ÷ 1.18 = ₹10,000
GST: ₹11,800 - ₹10,000 = ₹1,800
Total: ₹11,800 (GST inclusive)
When to Use Which Method?
GST Exclusive (Recommended for Business)
- B2B transactions (business to business)
- When showing base price + tax separately
- Invoice generation for businesses
- Accounting and bookkeeping purposes
- Input tax credit calculations
GST Inclusive (Common for Consumers)
- B2C transactions (business to consumer)
- Retail prices shown to customers
- E-commerce and online shopping
- Restaurant menus and pricing
- Consumer-facing price displays
🌐 Intra-State vs Inter-State Transactions: CGST+SGST vs IGST
Intra-State Transaction (CGST + SGST)
Definition: Transaction between parties located in the same state
Example: Seller in Mumbai selling to buyer in Mumbai (both in Maharashtra)
Tax Structure:
- GST is split equally between CGST and SGST
- For 18% GST: CGST = 9% + SGST = 9% = 18% total
- Revenue shared: 50% to Central Government, 50% to State Government
Example Calculation:
| Base Amount | ₹10,000 |
| GST Rate | 18% |
| CGST (9%) | ₹900 |
| SGST (9%) | ₹900 |
| Total Amount | ₹11,800 |
Inter-State Transaction (IGST)
Definition: Transaction between parties located in different states
Example: Seller in Mumbai (Maharashtra) selling to buyer in Delhi
Tax Structure:
- Single tax: IGST (Integrated GST)
- IGST rate = Total GST rate (18% IGST for 18% GST)
- Revenue collected by Central Government (distributed to states)
- No CGST or SGST for inter-state transactions
Example Calculation:
| Base Amount | ₹10,000 |
| GST Rate | 18% |
| IGST (18%) | ₹1,800 |
| Total Amount | ₹11,800 |
📊 Common GST Calculation Scenarios & Examples
Example 1: Restaurant Bill (GST Inclusive - B2C)
| Description | Amount (₹) |
|---|---|
| Restaurant Bill (GST Inclusive @ 5%) | ₹1,050 |
| Base Amount (Before GST) | ₹1,000 |
| CGST (2.5%) | ₹25 |
| SGST (2.5%) | ₹25 |
| Total Amount (GST Inclusive) | ₹1,050 |
Note: Restaurant services typically attract 5% GST (2.5% CGST + 2.5% SGST for intra-state). AC restaurants may charge 18% GST.
Example 2: Mobile Phone Purchase (GST Exclusive - B2B)
| Description | Amount (₹) |
|---|---|
| Mobile Phone Price (GST Exclusive) | ₹20,000 |
| GST @ 18% (Inter-State - IGST) | ₹3,600 |
| Total Amount Payable | ₹23,600 |
Note: Mobile phones typically attract 18% GST. For inter-state purchase, IGST is applicable instead of CGST+SGST.
Example 3: Professional Services (IT Services - 18% GST)
| Description | Amount (₹) |
|---|---|
| Service Charges (GST Exclusive) | ₹1,00,000 |
| CGST (9%) | ₹9,000 |
| SGST (9%) | ₹9,000 |
| Total Invoice Amount | ₹1,18,000 |
Note: Most professional services (IT, consulting, legal, etc.) attract 18% GST. For intra-state services, it's split as 9% CGST + 9% SGST.
Example 4: Comparison of GST Rates on Same Product
Let's see how different GST rates affect the total price for a product worth ₹10,000 (GST Exclusive):
| GST Rate | Base Amount (₹) | GST Amount (₹) | Total Amount (₹) | Increase |
|---|---|---|---|---|
| 0% | ₹10,000 | ₹0 | ₹10,000 | - |
| 5% | ₹10,000 | ₹500 | ₹10,500 | +5% |
| 12% | ₹10,000 | ₹1,200 | ₹11,200 | +12% |
| 18% | ₹10,000 | ₹1,800 | ₹11,800 | +18% |
| 28% | ₹10,000 | ₹2,800 | ₹12,800 | +28% |
📋 GST Registration & Compliance in India
Who Needs GST Registration?
Mandatory Registration:
- Annual Turnover: Businesses with annual turnover exceeding ₹20 lakhs (₹10 lakhs for North-Eastern states)
- Inter-State Suppliers: All businesses making inter-state supplies (irrespective of turnover)
- E-commerce Operators: All e-commerce platforms and sellers
- Casual Taxable Persons: Temporary businesses (fairs, exhibitions)
- Input Service Distributors: Businesses distributing input tax credit
- Non-Resident Taxable Persons: Foreign suppliers
Voluntary Registration:
- Businesses below threshold limit can voluntarily register
- Benefits: Input tax credit, B2B credibility, inter-state sales
- Recommended for: Startups, small businesses planning to grow
Exemptions from GST Registration:
- Businesses dealing only in exempted goods/services
- Agricultural activities
- Specific services (medical, educational - with conditions)
GST Returns & Filing
| Return Type | Frequency | Due Date | Purpose |
|---|---|---|---|
| GSTR-1 | Monthly/Quarterly | 11th of next month | Outward supplies (sales) details |
| GSTR-3B | Monthly | 20th of next month | Summary return with tax payment |
| GSTR-9 | Annual | 31st December | Annual return (consolidated) |
Note: Filing deadlines and requirements may vary. Always check the official GST portal (www.gst.gov.in) for the latest updates and deadlines.
💡 GST Calculation Tips & Best Practices
1. Always Verify GST Rates
- Check Official GST Portal: GST rates can change - verify current rates for your product/service category
- Category-Specific Rates: Same product may have different rates based on category (e.g., restaurant services: 5% for non-AC, 18% for AC)
- Use Our Calculator: Our GST calculator supports all standard rates (0%, 5%, 12%, 18%, 28%)
2. Understand Transaction Type
- Intra-State: Both supplier and recipient in same state → CGST + SGST
- Inter-State: Supplier and recipient in different states → IGST
- Correct Classification: Misclassification can lead to incorrect tax calculation and compliance issues
- Use Correct Calculator: Our calculator automatically calculates CGST/SGST or IGST based on transaction type
3. Maintain Proper Documentation
- Invoices: Always issue proper GST invoices with correct GSTIN, HSN/SAC codes, and tax breakdown
- Record Keeping: Maintain records of all transactions, invoices, and GST payments
- Input Tax Credit: Proper documentation ensures smooth claim of input tax credit
4. Use GST Calculator for Accuracy
- Manual Calculations: Prone to errors, especially with GST inclusive calculations
- Our Calculator: Provides accurate calculations with proper rounding
- Multiple Scenarios: Compare different GST rates and transaction types instantly
- Time Saving: Calculate GST in seconds instead of manual calculations
📚 Key GST Terms & Definitions
- GST (Goods and Services Tax)
- Comprehensive indirect tax on supply of goods and services, replacing multiple taxes (VAT, Service Tax, etc.)
- CGST (Central GST)
- Tax collected by Central Government on intra-state transactions. Equal to 50% of total GST rate.
- SGST (State GST)
- Tax collected by State Government on intra-state transactions. Equal to 50% of total GST rate.
- IGST (Integrated GST)
- Tax collected on inter-state transactions. Single tax equal to total GST rate, collected by Central Government.
- GST Exclusive
- Price before GST is added. GST is calculated and added to this base price.
- GST Inclusive
- Final price that includes GST. Base price is calculated by removing GST from total price.
- Intra-State Transaction
- Transaction between parties located in the same state. Attracts CGST + SGST.
- Inter-State Transaction
- Transaction between parties located in different states. Attracts IGST.
- Input Tax Credit (ITC)
- Credit for GST paid on purchases that can be set off against GST payable on sales.
- GSTIN (GST Identification Number)
- 15-digit unique identification number assigned to every registered business under GST.
- HSN Code
- Harmonized System of Nomenclature code for goods (used in invoices).
- SAC Code
- Service Accounting Code for services (used in invoices).
- Reverse Charge
- Situation where recipient pays GST instead of supplier (applicable to specific services).
❓ Frequently Asked Questions (FAQ) About GST Calculator
For GST Exclusive (Base Price):
- GST Amount = Base Amount × (GST Rate / 100)
- Total Amount = Base Amount + GST Amount
- Example: ₹10,000 @ 18% = ₹1,800 GST, Total = ₹11,800
For GST Inclusive (Final Price):
- Base Amount = Total Amount / (1 + GST Rate / 100)
- GST Amount = Total Amount - Base Amount
- Example: ₹11,800 (includes 18% GST) = ₹10,000 base + ₹1,800 GST
Use our GST calculator to calculate both scenarios instantly with CGST/SGST/IGST breakdown.
CGST (Central GST) + SGST (State GST):
- Applied on intra-state transactions (within same state)
- GST is split equally: For 18% GST → 9% CGST + 9% SGST
- CGST goes to Central Government, SGST goes to State Government
- Example: Mumbai to Mumbai transaction
IGST (Integrated GST):
- Applied on inter-state transactions (between different states)
- Single tax: For 18% GST → 18% IGST
- Collected by Central Government (distributed to states)
- Example: Mumbai to Delhi transaction
Our calculator automatically calculates the correct tax structure based on transaction type.
Standard GST rates in India are:
- 0%: Essential items (milk, bread, fresh fruits, vegetables, books, exports)
- 5%: Railway tickets, economy air travel, packaged food, medicines, coffee, tea
- 12%: Processed food, computers, mobile phones (under ₹15,000), restaurants (non-AC), butter
- 18%: Most goods and services (standard rate), IT services, restaurants (AC), soap, toothpaste
- 28%: Luxury items, automobiles, aerated drinks, premium hotels, tobacco, cement
Some items may have additional cess. GST rates are reviewed periodically by the GST Council. Our calculator supports all standard rates (0%, 5%, 12%, 18%, 28%).
To calculate GST from an inclusive price (price that already includes GST):
- Identify Total Amount: The final price (including GST)
- Identify GST Rate: The applicable GST rate (5%, 12%, 18%, 28%)
- Calculate Base Amount: Base Amount = Total Amount ÷ (1 + GST Rate / 100)
- Calculate GST Amount: GST Amount = Total Amount - Base Amount
Example: Product price ₹11,800 (includes 18% GST)
- Base Amount = ₹11,800 ÷ 1.18 = ₹10,000
- GST Amount = ₹11,800 - ₹10,000 = ₹1,800
Use our GST calculator and select "GST Inclusive" option for instant calculation.
To calculate GST on an exclusive price (base price before GST):
- Identify Base Amount: The price before GST
- Identify GST Rate: The applicable GST rate (5%, 12%, 18%, 28%)
- Calculate GST Amount: GST Amount = Base Amount × (GST Rate / 100)
- Calculate Total Amount: Total Amount = Base Amount + GST Amount
Example: Product price ₹10,000 @ 18% GST
- GST Amount = ₹10,000 × 18% = ₹1,800
- Total Amount = ₹10,000 + ₹1,800 = ₹11,800
Use our GST calculator and select "GST Exclusive" option (default) for instant calculation.
GST rates for restaurants depend on the type:
- Non-AC Restaurants: 5% GST (2.5% CGST + 2.5% SGST for intra-state)
- AC Restaurants / Restaurants with Liquor License: 18% GST (9% CGST + 9% SGST for intra-state)
- Restaurant Services in Hotels: 18% GST (if room tariff ≥ ₹7,500 per day) or 5% GST (if room tariff < ₹7,500)
Use our GST calculator with 5% or 18% rate depending on your restaurant type.
GST rates for mobile phones:
- Mobile Phones (Price ≤ ₹15,000): 12% GST
- Mobile Phones (Price > ₹15,000): 18% GST
The GST rate depends on the selling price of the mobile phone. Use our calculator with the appropriate rate based on your mobile phone price.
CGST + SGST is applicable when:
- Both supplier (seller) and recipient (buyer) are located in the same state
- Transaction is intra-state (within state)
- GST is split equally between Central and State governments
Example: A business in Mumbai (Maharashtra) selling to a customer in Pune (Maharashtra) → CGST + SGST applicable
Our calculator automatically calculates CGST and SGST when you select "Intra-State" transaction type.
IGST is applicable when:
- Supplier (seller) and recipient (buyer) are located in different states
- Transaction is inter-state (between states)
- Single tax collected by Central Government
Example: A business in Mumbai (Maharashtra) selling to a customer in Delhi → IGST applicable
Our calculator automatically calculates IGST when you select "Inter-State" transaction type.
Yes, our GST calculator provides accurate calculations based on standard GST formulas:
- GST Exclusive: Uses formula: GST = Base Amount × (Rate / 100)
- GST Inclusive: Uses formula: Base = Total ÷ (1 + Rate / 100)
- Precise Calculations: Uses decimal precision for accurate results
- Proper Rounding: Applies standard rounding rules (nearest paisa)
However, always verify GST rates for your specific product/service category as rates may vary. Our calculator is a tool to help you estimate GST - for official tax calculations, consult a tax professional or refer to the official GST portal.
Yes, our GST calculator can be used to:
- Calculate GST for business invoices
- Verify GST amounts on invoices received
- Understand tax breakdown (CGST/SGST/IGST)
- Compare GST at different rates
Important Notes:
- Always verify GST rates for your product/service category
- Ensure correct transaction type (intra-state vs inter-state)
- For official invoices, ensure you have proper GSTIN and comply with GST invoicing rules
- Consult a tax professional for complex transactions or tax planning
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