Calculate Goods and Services Tax (GST) online for inclusive and exclusive prices with 50:50 CGST & SGST breakdown.
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Original price before GST₹ 0
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Final payable / billing amount| Item Particulars | Applicable Rate | Amount (₹) |
|---|---|---|
| Base Price (Net Amount) | - | ₹ 0 |
| Central GST (CGST) | 9% | ₹ 0 |
| State GST (SGST / UTGST) | 9% | ₹ 0 |
| Total GST Tax Payable | 18% | ₹ 0 |
| Final Invoice Total (Gross Amount) | - | ₹ 0 |
Our free gst calculator (also known as the goods and services tax calculator) allows consumers, chartered accountants, freelance professionals, and businesses to compute GST liabilities in seconds:
Goods and Services Tax (GST) is a unified, destination-based, comprehensive indirect tax levied on the manufacturing, sale, and consumption of goods and services across India. Enacted on July 1, 2017, GST replaced a multi-tiered labyrinth of legacy indirect taxes, including Central Excise Duty, Service Tax, State VAT, Purchase Tax, Luxury Tax, and Entry Tax.
GST is categorized into four primary types based on the geographical movement of goods and services:
Levied by the Central Government on intra-state supplies of goods and services (sales within the same state or union territory).
Levied by the respective State Government on intra-state supplies. It is collected alongside CGST in equal proportions.
Levied in place of SGST by Union Territories without a state legislature (e.g., Andaman & Nicobar, Lakshadweep, Ladakh).
Levied on all inter-state supplies (sales between two different states or international imports/exports) by the Central Government.
When a seller quotes a pre-tax base price, the GST is added on top of the base cost:
When an item is sold at a maximum retail price (MRP) that already includes tax, the reverse GST formula extracts the true pre-tax cost:
Goods and services in India are categorized under specific Harmonized System of Nomenclature (HSN) and Services Accounting Code (SAC) rates:
| GST Slab | Typical Goods Covered | Typical Services Covered |
|---|---|---|
| 0% (Nil) | Unpacked food grains, fresh fruits, vegetables, milk, eggs, salt, curd, unbranded paneer, printed books, handlooms. | Basic healthcare, primary education, residential house renting for dwelling, public postal services. |
| 3% | Gold, silver, platinum, diamonds, precious stones, imitation jewelry. | Job work on gold and precious metal manufacturing. |
| 5% | Packaged food items, tea, coffee, sugar, edible oils, spices, life-saving medicines, cashew nuts, coal, footwear under ₹1,000. | Economy class air travel, railways passenger transport, small restaurants (non-AC / AC), cab aggregators. |
| 12% | Processed food products, butter, cheese, ghee, frozen meat, notebooks, exercise books, medical diagnostic kits, apparel above ₹1,000. | Business class air travel, hotel room tariffs between ₹1,000 and ₹7,500/night, state-run lotteries. |
| 18% | Most manufactured goods, IT hardware, computer monitors, soaps, toothpaste, hair oil, capital machinery, consumer electronics. | IT software services, telecommunications, banking & financial services, professional consulting, restaurant dining in 5-star hotels. |
| 28% | Luxury motorcars, high-end motorcycles, aerated beverages, tobacco, cigarettes, pan masala, gambling, race clubs, online gaming. | Cinema tickets exceeding ₹100, 5-star luxury hotel suites, online gaming and casino services. |
Quickly check the total GST and gross invoice total across common transaction amounts:
| Base Amount (₹) | GST @ 3% (₹) | GST @ 5% (₹) | GST @ 12% (₹) | GST @ 18% (₹) | GST @ 28% (₹) |
|---|---|---|---|---|---|
| ₹1,000 | ₹30 (Total: ₹1,030) | ₹50 (Total: ₹1,050) | ₹120 (Total: ₹1,120) | ₹180 (Total: ₹1,180) | ₹280 (Total: ₹1,280) |
| ₹5,000 | ₹150 (Total: ₹5,150) | ₹250 (Total: ₹5,250) | ₹600 (Total: ₹5,600) | ₹900 (Total: ₹5,900) | ₹1,400 (Total: ₹6,400) |
| ₹10,000 | ₹300 (Total: ₹10,300) | ₹500 (Total: ₹10,500) | ₹1,200 (Total: ₹11,200) | ₹1,800 (Total: ₹11,800) | ₹2,800 (Total: ₹12,800) |
| ₹25,000 | ₹750 (Total: ₹25,750) | ₹1,250 (Total: ₹26,250) | ₹3,000 (Total: ₹28,000) | ₹4,500 (Total: ₹29,500) | ₹7,000 (Total: ₹32,000) |
| ₹50,000 | ₹1,500 (Total: ₹51,500) | ₹2,500 (Total: ₹52,500) | ₹6,000 (Total: ₹56,000) | ₹9,000 (Total: ₹59,000) | ₹14,000 (Total: ₹64,000) |
| ₹1,00,000 | ₹3,000 (Total: ₹1,03,000) | ₹5,000 (Total: ₹1,05,000) | ₹12,000 (Total: ₹1,12,000) | ₹18,000 (Total: ₹1,18,000) | ₹28,000 (Total: ₹1,28,000) |
One of the most revolutionary aspects of the GST architecture is Input Tax Credit (ITC). ITC prevents double taxation across manufacturing and distribution channels.
To calculate GST on a base price (exclusive amount), multiply the base amount by the applicable GST rate divided by 100: GST Amount = Base Amount × (GST Rate ÷ 100). The final invoice price equals Base Amount + GST Amount.
To extract the GST amount from a GST-inclusive total (such as an MRP price tag), use the reverse GST formula: GST Amount = Total Amount × [GST Rate ÷ (100 + GST Rate)]. The original base price equals Total Amount minus GST Amount.
CGST (Central GST) and SGST (State GST) apply to intra-state transactions (sales within the same state), where the total GST rate is divided equally between the Central and State Governments (e.g., an 18% rate is split into 9% CGST and 9% SGST). IGST (Integrated GST) applies to inter-state transactions (sales between two different states or import/export), where the entire 18% is levied as IGST by the Central Government and later apportioned to the consuming state.
India currently operates under four primary GST slabs: 5% (essential daily items and transport), 12% (processed foods and standard goods), 18% (most commercial goods, IT services, and capital items), and 28% (luxury items and sin goods). In addition, 0% applies to unpacked basic foods, and a special 3% rate applies to gold, silver, and precious jewelry.
Input Tax Credit (ITC) allows registered businesses to reduce the GST they have already paid on purchases (inputs) from the GST they collect on sales (output tax liability). This prevents cascading of taxes ('tax on tax') across the supply chain.
Businesses with an aggregate annual turnover exceeding ₹40 Lakhs for the supply of goods (₹20 Lakhs for special category states) or ₹20 Lakhs for the supply of services (₹10 Lakhs for special category states) are legally required to register for GST. Inter-state suppliers and e-commerce sellers must register regardless of turnover.
Trade discounts or cash discounts shown clearly on the face of the tax invoice before or at the time of supply are deducted from the gross value, and GST is charged only on the net discounted price.
No, retail end-consumers cannot claim Input Tax Credit. ITC is only available to GST-registered businesses and professionals who use the purchased goods or services for business furtherance.