GST Calculator
Add or remove GST from any amount instantly — with full CGST, SGST & IGST breakdown, live as you type.
Detailed breakdown
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Disclaimer: Indicative estimate. Actual GST depends on HSN/SAC classification, place of supply, cess and exemptions. Confirm the applicable rate before invoicing.
GST rate slabs — what applies where
India has multiple GST rate slabs. Most goods and services fall under 5%, 12%, 18% or 28%; a handful of special rates apply to precious metals and stones. Pick the rate that matches your HSN / SAC classification.
| Rate | Common goods & services |
|---|---|
| 0% | Fresh fruits & vegetables, milk, eggs, bread, unbranded flour/rice, books, newspapers, healthcare, education, hotels <₹1,000/night |
| 0.1% | Cut & semi-polished diamonds, precious stones (unset) |
| 0.25% | Rough industrial diamonds, cut & polished diamonds (specific category) |
| 3% | Gold, silver, precious metals, jewellery, specific processed food items |
| 5% | Packaged food, household goods, rail/road transport, non-AC restaurants |
| 12% | Butter, cheese, ghee, processed foods, mobile phones, business-class air travel, affordable housing |
| 18% | Most services, electronics, IT products, AC restaurants, hotels ₹1K–7.5K/night, telecom, financial services |
| 28% | Luxury goods, automobiles, tobacco, aerated drinks, casinos, 5-star hotels, high-end ACs, cement (cess may add on top) |
CGST + SGST vs IGST
GST is a destination-based tax split between the Centre and the State. Which component you charge depends on whether the supply crosses a state border.
Intra-state supply (CGST + SGST)
When the supplier and the buyer are in the same state, the total GST is split equally: half is CGST (to the Centre) and half is SGST (to the State). On 12% GST that's 6% CGST + 6% SGST.
Inter-state supply (IGST)
When the supply moves between two states (or is an import/export), a single IGST is charged at the full rate. The Centre later apportions the state's share to the destination state.
Input Tax Credit (ITC)
Registered businesses can offset the GST paid on purchases against GST collected on sales. CGST credit offsets CGST/IGST, SGST offsets SGST/IGST — so only the value you add is effectively taxed.
Composition scheme
Small traders with turnover up to ₹1.5 Cr can pay a flat 1% (traders/manufacturers) or 5% (restaurants) on turnover instead of regular GST — but cannot claim ITC or charge GST on invoices.
How GST is computed
Adding GST grows the base price by the rate; removing GST works backwards from a tax-inclusive total. The maths this calculator uses:
Add GST
GST = Base × Rate ÷ 100. Total = Base + GST. On ₹10,000 at 12% → ₹1,200 GST, ₹11,200 total.
Remove GST
Base = Total ÷ (1 + Rate÷100). GST = Total − Base. On ₹11,200 at 12% → ₹10,000 base, ₹1,200 GST.
Intra-state split
The GST amount is halved: CGST = SGST = GST ÷ 2. On ₹1,200 → ₹600 CGST + ₹600 SGST.
Inter-state (IGST)
No split — the whole GST amount is a single IGST line on the invoice. On ₹1,200 → ₹1,200 IGST.
- Enter the base amount (or the GST-inclusive price).
- Pick the applicable GST rate slab for your goods/service.
- Choose "Add GST" or "Remove GST", and intra- vs inter-state.
- Read the CGST + SGST (or IGST) split and the final total instantly.
How is GST calculated on an amount?
GST = base amount × rate ÷ 100. For ₹10,000 at 18%, GST is ₹1,800, so the total is ₹11,800. To remove GST from an inclusive price, divide by (1 + rate/100).
What are the GST tax slabs in India?
GST in India has five main rate slabs: 0% (essential items like food grains, vegetables), 5% (basic food items, transport), 12% (processed food, business class air travel), 18% (most services, electronics), and 28% (luxury goods, demerit goods like tobacco and aerated drinks).
What is the difference between CGST, SGST and IGST?
For a sale within the same state (intra-state), GST is split equally into CGST (central) and SGST (state). For a sale across states (inter-state), the full amount is charged as IGST.
How do I calculate GST on an invoice?
For intra-state supplies, GST is split equally into CGST and SGST. For example, on a Rs 10,000 invoice at 18% GST: CGST = Rs 900 and SGST = Rs 900, totalling Rs 1,800. For inter-state supplies, IGST at the full rate (18%) is charged instead of CGST+SGST.
Which GST rate applies to my product?
Rates depend on the HSN/SAC code. Most services are 18%; essentials are 0%/5%; and luxury/sin goods are 28%. Use the HSN Finder to check your exact rate.
Is GST charged on exports?
Exports of goods and services are zero-rated under GST. Exporters can either supply under a Letter of Undertaking (LUT) without paying GST and claim refund of ITC, or pay IGST on exports and claim a refund. Zero-rating ensures Indian exports are globally competitive.
Is GST calculated before or after discount?
GST is charged on the net value after any trade discount that is shown on the invoice. Post-sale discounts not linked to the invoice do not reduce the taxable value.
What is the reverse charge mechanism under GST?
Under reverse charge mechanism (RCM), the recipient of goods or services pays GST instead of the supplier. This applies to specific notified supplies such as GTA services, legal services from individual advocates, and purchases from unregistered suppliers in notified categories.
Can a composition scheme taxpayer collect GST from customers?
No. A taxpayer registered under the GST Composition Scheme cannot collect GST from customers and must pay tax from their own pocket at concessional rates (1% for traders, 5% for restaurants, 6% for service providers). The composition scheme is available for turnover up to Rs 1.5 crore.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.