GST Calculator India
Free online GST calculator with CGST, SGST, IGST breakup. Updated for GST 2.0 (Sept 2025) - 3-slab structure. Auto-calculates on input change!
Quick Presets (One-Click Calculate)
Add GST to Amount
Enter the base amount (before GST) and GST rate to calculate the final amount with CGST/SGST/IGST breakup.
GST Rate Finder - Search by Product/Service
Find the applicable GST rate for over 100 common products and services. This database includes HSN/SAC codes for quick reference.
| Category | Product/Service | GST Rate | HSN/SAC Code |
|---|
GST 2.0 Reforms (Effective Sept 22, 2025)
India's GST structure simplified: 12% and 28% slabs eliminated. New structure: 5%, 18%, 40%. Most essentials moved from 12%→5%, white goods from 28%→18%, health/life insurance now 0% (exempt).
Understanding GST in India
Goods and Services Tax (GST) is a comprehensive indirect tax system implemented in India on July 1, 2017. It replaced multiple cascading taxes levied by central and state governments, creating a unified tax structure across the country. GST aims to simplify taxation, reduce tax evasion, and create a common national market.
Why GST Was Introduced
Before GST, businesses faced a complex web of taxes including VAT, service tax, excise duty, and various state-level taxes. This created inefficiencies, increased compliance burden, and resulted in cascading taxation where taxes were charged on taxes. GST eliminated this complexity by introducing "One Nation, One Tax."
Types of GST
CGST (Central GST)
Collected by the Central Government on intra-state supplies. For example, if you sell goods within Maharashtra, CGST is applicable and goes to the central government.
SGST (State GST)
Collected by the State Government on intra-state supplies. Using the same example, SGST is collected by the Maharashtra government and remains with the state.
IGST (Integrated GST)
Applied to inter-state supplies. If goods move from Maharashtra to Karnataka, IGST is charged. It's collected by the central government and later shared with states.
GST Rate Slabs Explained
GST in India operates under a four-tier rate structure, with additional special rates for specific items:
- 0% (Nil Rate): Essential items like fresh vegetables, milk, eggs, bread, and educational services. These items are crucial for basic living and kept tax-free.
- 5%: Items of mass consumption including household necessities, coffee, tea, edible oils, domestic LPG, and economy-class air tickets. This slab covers daily-use products.
- 12%: Processed foods, computers, mobile phones under ₹25,000, business-class air tickets, and frozen meat. These are moderately essential goods.
- 18%: The standard rate for most services and goods including IT services, financial services, AC restaurants, capital goods, and industrial intermediaries. This is the most common GST rate.
- 28%: Luxury and sin goods like high-end cars, aerated drinks, tobacco products, luxury hotels, and cinema tickets. Additional cess may apply to certain items like automobiles and tobacco.
Special Rates
- • 0.25%: Rough precious and semi-precious stones
- • 3%: Gold, silver, and platinum
- • Additional Cess: Applied on certain luxury and sin goods over and above the 28% GST rate
Real-World GST Scenarios
Understanding GST through practical examples helps businesses and individuals calculate tax correctly and avoid common mistakes.
Scenario 1: E-commerce Seller
Case: Priya runs an online clothing store based in Delhi. She sells a dress for ₹2,000 (base price) to a customer in Uttar Pradesh. The dress attracts 12% GST.
Key Learning: Since this is an inter-state transaction (Delhi to UP), full 12% is charged as IGST, not split into CGST and SGST. E-commerce operators must register for GST regardless of turnover.
Scenario 2: Restaurant Owner
Case: Rajesh owns an AC restaurant in Mumbai. A customer's bill shows ₹1,500 including 5% GST. Rajesh needs to determine the base food cost and GST components for accounting.
Key Learning: Restaurant services attract 5% GST. Since customer and restaurant are in the same state (intra-state), GST splits equally into CGST and SGST. Input tax credit can be claimed on ingredients and supplies purchased.
Scenario 3: Freelance Graphic Designer
Case: Ananya is a freelance graphic designer from Bangalore providing services to a client in Bangalore. Her service fee is ₹50,000, and professional design services attract 18% GST.
Key Learning: Freelancers must register for GST once their annual turnover exceeds ₹20 lakhs (₹10 lakhs for special category states). For intra-state services, 18% splits into 9% CGST and 9% SGST.
Scenario 4: Electronics Retailer
Case: A customer in Chennai wants to buy a laptop priced at ₹45,000 (before GST). Electronics attract 18% GST. The retailer needs to calculate the final bill.
Key Learning: Electronics and most consumer durables fall under the 18% GST bracket. Retailers can claim input tax credit on purchases from manufacturers, effectively paying GST only on their margin.
Scenario 5: Luxury Car Purchase
Case: A customer in Hyderabad purchases a luxury sedan worth ₹30,00,000 (ex-showroom). Luxury cars above certain engine capacity attract 28% GST plus additional cess.
Key Learning: Luxury items attract the highest GST slab of 28%, plus additional compensation cess. This is why luxury cars have significantly higher on-road prices. Registration and insurance are calculated on the post-GST amount.
GST Myths vs Facts
There are many misconceptions about GST. Here are some common myths debunked with facts.
❌ Myth
GST is an additional tax that increased prices for consumers.
✅ Fact
GST replaced multiple existing taxes (VAT, service tax, excise, etc.). Overall tax incidence hasn't significantly changed; it's now more transparent and streamlined.
❌ Myth
Small businesses with turnover below ₹20 lakhs don't need to worry about GST at all.
✅ Fact
While registration is optional below ₹20 lakhs, voluntary registration helps claim input tax credit and builds credibility. Inter-state suppliers must register regardless of turnover.
❌ Myth
CGST and SGST are different amounts that add up to more than IGST.
✅ Fact
CGST + SGST always equals IGST for the same rate. For example, 18% IGST = 9% CGST + 9% SGST. The total tax burden is identical; only the collection mechanism differs.
❌ Myth
All services attract the same 18% GST rate.
✅ Fact
Services have varying rates: 5% for restaurants, 12% for business class air travel, 18% for IT services, and 28% for luxury hotels. Some services like healthcare and education are exempt.
❌ Myth
You can't claim refund of excess GST paid.
✅ Fact
GST refunds are available for exporters, excess input tax credit, and wrongly paid taxes. The process is online through the GST portal with proper documentation.
Understanding Input Tax Credit (ITC)
Input Tax Credit is one of the most important benefits of GST. It allows businesses to reduce their tax liability by claiming credit for GST paid on purchases and expenses.
How ITC Works
When you buy goods or services for your business and pay GST on them, that GST becomes your "input tax." When you sell goods or services and collect GST from customers, that becomes your "output tax." You can subtract input tax from output tax and pay only the difference.
Output GST: ₹3,600
Input GST (ITC): ₹1,800
Net GST Payable: ₹3,600 - ₹1,800 = ₹1,800
Conditions for Claiming ITC
- You must be a registered GST taxpayer
- You must have a tax invoice or debit note from the supplier
- The goods or services must be used for business purposes
- The supplier must have actually deposited the GST to the government
- You must file GST returns within the due date
Items Where ITC Cannot Be Claimed
Motor vehicles for personal use, food and beverages, club memberships, health and fitness services, travel benefits to employees, and life insurance premiums (unless you're in that business) are ineligible for ITC.
Step-by-Step GST Calculation Examples
Example 1: Adding GST to a Product Price
A laptop manufacturer sells a laptop to a retailer for ₹40,000 (base price). The laptop attracts 18% GST. Let's calculate the final invoice amount.
CGST (9%): ₹3,600 | SGST (9%): ₹3,600
Example 2: Removing GST from Final Amount
You received a bill for ₹5,900 from a contractor for repair work, GST included at 18%. You need to find the actual service charge and GST amount.
Example 3: Comparing Inter-state vs Intra-state GST
A Mumbai-based software company provides services worth ₹1,00,000. Let's see how GST differs for clients in Mumbai vs Delhi.
Client in Mumbai (Intra-state)
Client in Delhi (Inter-state)
Key Observation: The final amount is identical, but the tax structure differs based on whether the transaction crosses state boundaries.
Who Should Use This GST Calculator?
🏪 Small Business Owners
Calculate GST on invoices, verify supplier bills, and ensure correct tax collection from customers. Essential for retailers, wholesalers, and traders.
💼 Freelancers & Consultants
Determine the correct GST amount to add to service fees, create professional invoices, and manage tax compliance for client projects.
🛒 E-commerce Sellers
Handle inter-state and intra-state sales calculations, manage marketplace GST requirements, and compute final selling prices including tax.
📊 Accountants & Tax Professionals
Quick verification tool for GST calculations, training clients on GST basics, and validating invoices and returns.
🎓 Students & Learners
Understand GST concepts through practical examples, learn about different GST rates and structures, and prepare for commerce exams.
👤 Individual Consumers
Verify GST charged on bills and receipts, understand tax breakup on purchases, and compare prices across different GST slabs.
Note: This calculator is designed for estimation and educational purposes. For official GST filing, returns, and compliance, please consult a qualified tax professional or chartered accountant. GST rules and rates are subject to change based on government notifications.
How to Use the GST Calculator
Choose Your Calculation Type
Select from Add GST, Remove GST, GST Breakdown, or Compare Items based on your need. Use quick presets for common scenarios.
Enter Amount and Select Rate
Input your base amount or final amount. Choose the applicable GST rate (5%, 12%, 18%, or 28%). Use the GST Rate Finder if unsure about the rate.
Select Supply Type
Choose Intra-state (same state transaction) for CGST+SGST split, or Inter-state (different states) for IGST.
Calculate and Review Results
Click Calculate to see instant results with complete breakup of CGST, SGST, or IGST. Review all components clearly displayed.
Export or Share
Copy results to clipboard, export to PDF for records, or share via WhatsApp. View calculation history for reference.
Frequently Asked Questions (FAQs)
What is the difference between GST inclusive and exclusive prices?
GST exclusive means the tax will be added to the base price. For example, ₹1,000 + 18% GST = ₹1,180. GST inclusive means the tax is already included in the stated price. For ₹1,180 inclusive of 18% GST, the base amount is ₹1,000 and GST is ₹180.
When should I use CGST+SGST vs IGST?
Use CGST+SGST for intra-state transactions where both supplier and recipient are in the same state. Use IGST for inter-state transactions where supplier and recipient are in different states. The total tax rate remains the same; only the collection mechanism differs.
Can I claim GST paid on personal purchases?
No. Input Tax Credit (ITC) can only be claimed on goods and services purchased for business purposes by registered GST taxpayers. Personal purchases, even if you're a registered business owner, are not eligible for ITC claims.
What happens if I charge wrong GST rate to customers?
Charging incorrect GST rates can lead to penalties during GST audits. If you discover an error, issue a credit/debit note to rectify the amount. Always verify the correct HSN/SAC code and applicable rate for your products or services. Maintain proper documentation for all rate changes.
Do I need to register for GST if my turnover is below ₹20 lakhs?
Registration is mandatory if your aggregate turnover exceeds ₹20 lakhs (₹10 lakhs for special category states). However, voluntary registration is beneficial even below this threshold to claim input tax credit, enhance business credibility, and comply with inter-state supply requirements.
How is GST calculated on discounts and offers?
GST is calculated on the discounted price, not the original price. For example, if a product's MRP is ₹1,000 but sold at ₹800 after discount, 18% GST applies to ₹800, making it ₹144 GST and ₹944 final price. The discount must be clearly shown on the invoice before tax calculation.
What is reverse charge mechanism in GST?
Normally, the supplier collects GST and pays to the government. Under reverse charge, the recipient (buyer) pays GST directly to the government. This applies in specific situations like purchasing from unregistered suppliers, import of services, and certain notified goods and services.
Can I export my GST calculations for accounting records?
Yes, this calculator allows you to export results to PDF format and copy detailed breakups to your clipboard. You can also view calculation history for the last 10 calculations. All data is stored locally in your browser for privacy.
Are GST rates same across all states in India?
Yes, GST rates are uniform across all Indian states and union territories. However, certain state-specific conditions may apply for registration thresholds and composition scheme eligibility. The GST Council decides on rate changes applicable nationwide.
What is the composition scheme under GST?
The composition scheme is a simplified GST compliance option for small businesses with turnover up to ₹1.5 crores. Under this scheme, businesses pay a lower fixed percentage of turnover (1-6% depending on business type) but cannot claim input tax credit or make inter-state supplies.
Common GST Calculation Mistakes to Avoid
Applying wrong GST rate for products/services
Always verify the correct HSN/SAC code before billing. A mobile phone attracts 18% GST, not 12% or 28%.
Confusing intra-state and inter-state supplies
Check if supplier and recipient are in the same state. Wrong classification leads to incorrect CGST/SGST/IGST application.
Not rounding off amounts correctly
GST calculations often result in decimals. Follow proper rounding rules: invoice totals are rounded to nearest rupee, but tax components retain paisa.
Claiming ITC without proper invoices
Input Tax Credit requires valid tax invoices. Ensure your supplier has uploaded the invoice to GSTN and paid the tax to claim ITC.
Ignoring GST on advance payments
GST is payable on advance receipts at the time of receipt, not when final invoice is issued. Many businesses miss this in their returns.
Important Disclaimer
This GST calculator is provided for informational and educational purposes only. It is designed to help users understand GST calculations and does not constitute tax advice, legal advice, or professional consultation.
GST rules, rates, exemptions, and applicability are subject to change based on government regulations and notifications issued by the GST Council. The calculator provides estimates based on standard calculations and may not account for special circumstances, exemptions, or sector-specific rules.
Before filing GST returns, making business decisions, or claiming input tax credit, always consult a qualified chartered accountant, tax professional, or refer to official GST resources at gst.gov.in. The developers and operators of this tool are not responsible for any financial, legal, or tax-related consequences arising from the use of this calculator.