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🇮🇳 India GST 🆓 Free 2025

🇮🇳 GST Calculator

Enter any base price or GST-inclusive amount and instantly get the GST amount, CGST + SGST split for intra-state transactions, or IGST for inter-state. Covers all slabs - 5%, 12%, 18%, and 28%. The multi-item tab builds a full invoice with mixed GST rates, and the HSN tab helps identify the correct rate for any product or service.

GST Calculator

Quick-select GST slab:

0%
5%
12%
18%
28%
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Multi-Item Invoice Calculator

Add multiple items with different GST rates to calculate total invoice amount.

📦 HSN / SAC Code GST Rates

Common goods and services with their GST rates. Click any row to use that rate in the calculator.

Search item, HSN code or GST rate..." oninput="filterHSN()" style="margin-bottom:1rem;">
Item / ServiceHSN/SACGST RateNotes

How GST Works in India

India's GST Structure

GST is a destination-based, multi-stage tax. It replaced Central Excise, Service Tax, VAT and many other taxes from 1 July 2017.

Intra-State (within same state): CGST = GST Rate / 2 (goes to Central Govt) SGST = GST Rate / 2 (goes to State Govt) Inter-State (different states): IGST = Full GST Rate (goes to Central Govt, then shared with destination state) Example: 18% GST intra-state CGST = 9% | SGST = 9% (total 18%)

Adding GST (Exclusive Inclusive)

GST Amount = Base Price × (GST Rate ÷ 100) Total Price = Base Price + GST Amount Total Price = Base Price × (1 + GST Rate ÷ 100) Example: ₹1,000 + 18% GST GST Amount = ₹1,000 × 18% = ₹180 Total = ₹1,000 + ₹180 = ₹1,180 CGST = ₹90 | SGST = ₹90

Removing GST (Inclusive Exclusive)

Base Price = Total Price ÷ (1 + GST Rate ÷ 100) GST Amount = Total Price − Base Price Example: ₹1,180 including 18% GST Base Price = ₹1,180 ÷ 1.18 = ₹1,000 GST Amount = ₹1,180 − ₹1,000 = ₹180 Wrong: ₹1,180 × 18% = ₹212.40 (INCORRECT) Right: ₹1,180 ÷ 1.18 − ₹1,000 = ₹180

India's GST Rate Slabs (2025)

0% - Essential goods: fresh food, milk, eggs, salt, books, children's education 5% - Basic necessities: packed food, sugar, economy hotels, transport services 12% - Standard goods: processed food, phones, business class hotels, computers 18% - Most services & goods: restaurants, telecom, electronics, most manufactured goods 28% - Luxury & sin goods: cars, tobacco, cement, luxury hotels, aerated drinks + Cess on some items (tobacco, cars)

Input Tax Credit (ITC)

Registered businesses can claim credit for GST paid on inputs (purchases) against GST collected on outputs (sales). GST Payable = Output GST − Input Tax Credit Example: Manufacturer buys raw material: ₹10,000 + ₹1,800 GST Manufacturer sells product: ₹15,000 + ₹2,700 GST GST payable to govt = ₹2,700 − ₹1,800 = ₹900 This avoids cascading / tax-on-tax effect.

GST Registration Threshold (2025)

Normal States: Annual turnover > ₹40 lakhs (goods) / ₹20 lakhs (services) Special States: Annual turnover > ₹20 lakhs (goods) / ₹10 lakhs (services) Composition Scheme: Up to ₹1.5 crore turnover Pay flat 1-6% GST, no ITC claim

Frequently Asked Questions

GST (Goods and Services Tax) is a comprehensive indirect tax that replaced Central Excise, Service Tax, VAT, CST and many other taxes from 1 July 2017. It is a destination-based, multi-stage tax applied at each point of the supply chain. GST rates: 0% (essentials - milk, vegetables, eggs, books, health/education services). 5% (basic necessities). 12% (processed food, computers, medicines). 18% (most goods and services - the most common rate). 28% (luxury goods, cars, tobacco, aerated drinks).
Divide the GST-inclusive price by (1 + GST Rate ÷ 100). Example: ₹1,180 with 18% GST → Base = ₹1,180 ÷ 1.18 = ₹1,000. GST amount = ₹1,180 − ₹1,000 = ₹180. The most common mistake: multiplying ₹1,180 × 18% = ₹212 - this is wrong because it calculates 18% of the total inclusive price instead of working back to the base. Always divide by (1 + rate) to correctly reverse GST.
Intra-state (within same state): CGST + SGST, each equal to half the total rate. For 18% GST: CGST = 9%, SGST = 9%. CGST collected by Centre; SGST by the state. Inter-state (between different states): IGST = full rate (18%). IGST collected by Centre and later apportioned to the destination state. Rule of thumb: same state = two lines on invoice (CGST + SGST); different states = one line (IGST). Imports also attract IGST.
5% GST applies to most restaurants (dine-in or takeaway), including both AC and non-AC. Hotels with room tariff above ₹7,500 per night charge 18% GST on food. Outdoor catering: 18%. Alcohol served in restaurants: outside GST, subject to state excise. Restaurants under the Composition Scheme charge a flat 5% and cannot claim ITC. Delivery via app (Swiggy/Zomato): 5%, paid by the operator. Cloud kitchens: 5%. Always check your bill for the rate actually charged.
Key exempted categories: Fresh fruits and vegetables, milk, curd, lassi, eggs, natural honey, fresh meat and fish, salt, books, newspapers, printed educational material, health services (hospitals, doctors, ambulance), school and college education, basic postal services, public transport (metro, suburban rail tickets). Note: packaged or branded versions of many of these items attract 5% - e.g., packaged curd or branded flour is not the same as unpackaged dairy.
ITC allows GST-registered businesses to deduct the GST they paid on purchases (inputs) from the GST they collect on sales (output). This prevents tax-on-tax cascading. Example: a manufacturer pays ₹1,800 GST on raw materials and collects ₹2,700 GST on sales. Net GST payable = ₹2,700 − ₹1,800 = ₹900. Blocked credits (where ITC cannot be claimed): motor vehicles for personal use, food and beverages, beauty treatment, health services, life/health insurance, travel benefits. ITC requires the supplier to have filed and paid their GST returns.
Mandatory GST registration when annual turnover exceeds: ₹40 lakh for goods suppliers (normal states), ₹20 lakh for service providers (normal states), ₹20 lakh/₹10 lakh for special category states (NE states, Uttarakhand, etc.). Also mandatory regardless of turnover for: inter-state suppliers, e-commerce operators (and sellers on their platforms), casual taxable persons, agents of registered suppliers, and anyone paying tax under reverse charge. Voluntary registration is also possible below threshold.
Under-construction residential properties (not affordable housing): 5% GST without ITC. Affordable housing (up to ₹45 lakh purchase price, up to 90 sq m carpet area in metro / 90 sq m elsewhere): 1% GST without ITC. Commercial properties under construction: 12%. Ready-to-move properties with Occupation Certificate (OC): 0% - sale of completed property and land is exempt from GST. Only under-construction property purchases attract GST. Registration charges and stamp duty are separate state-level charges not part of GST.

GST Slabs 2025

0% - Essential goods0%
5% - Basic necessities5%
12% - Standard goods12%
18% - Most services18%
28% - Luxury goods28%
Intra-State: CGST + SGST (equal halves)
Inter-State: IGST (full rate)

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GST Calculator India - Add/Remove GST, CGST SGST IGST Split & All Slab Rates

Whether you're a business owner creating invoices, a buyer checking if you've been charged correctly, or a professional handling GST returns - knowing how to accurately add or remove GST, and understand the CGST/SGST/IGST split, is fundamental to working with India's tax system. This calculator handles all these scenarios instantly for every GST slab.

Quick reference: To add 18% GST to ₹1,000: ₹1,000 × 1.18 = ₹1,180 (GST = ₹180). To remove 18% GST from ₹1,180: ₹1,180 ÷ 1.18 = ₹1,000 base (NOT ₹1,180 × 0.18 = ₹212, which is the most common GST calculation error).

Adding vs Removing GST - The Two Directions Explained

Adding GST (exclusive to inclusive): You have a base price and want the GST-inclusive price. Formula: Inclusive Price = Base × (1 + Rate/100). The GST amount is Base × Rate/100.

Removing GST (inclusive to exclusive): You have a GST-inclusive price and want the original base. Formula: Base Price = Inclusive ÷ (1 + Rate/100). The GST amount is Inclusive − Base.

The most frequent mistake is calculating GST from the inclusive price by multiplying it by the GST rate. This is wrong - it gives you the GST as a percentage of the full price including tax, which is always higher than the base-price GST. Always divide by (1 + rate) to reverse GST correctly.

CGST, SGST and IGST - Which Applies When?

Intra-State - CGST + SGST

  • Transaction between supplier and buyer in the same state
  • Total GST = CGST + SGST (each = half the total rate)
  • At 18% total: CGST = 9%, SGST = 9%
  • At 12% total: CGST = 6%, SGST = 6%
  • At 5% total: CGST = 2.5%, SGST = 2.5%
  • CGST goes to Centre; SGST stays in the state
  • Example: Mumbai supplier Mumbai buyer

Inter-State - IGST Only

  • Transaction crosses state boundaries
  • Total GST = IGST = full applicable rate
  • At 18% total: IGST = 18% (no split)
  • IGST collected by Centre, then apportioned to destination state
  • Imports are also treated as inter-state supply - IGST applies
  • Example: Delhi supplier Hyderabad buyer
  • E-commerce: typically inter-state even if same state

India GST Slab Rates - What Falls Where

India's GST structure has five key rates. The rate is determined by the HSN (Harmonised System of Nomenclature) code for goods and the SAC (Service Accounting Code) for services:

  • 0% (Exempt/Nil): Fresh fruits and vegetables, milk, curd, salt, eggs, books, newspapers, health services, education services, fresh meat and fish. These are essential goods and services where the government has chosen not to impose tax.
  • 5%: Edible oils, sugar, tea, coffee, packed foods, fabric, essential medicines, transport services (railways, economy air), footwear under ₹500.
  • 12%: Processed food, computers, medicines and drugs, business class air travel, mobile phones, Ayurvedic medicines.
  • 18%: Most goods and services including electronics, AC, restaurants (other than hotels above ₹7,500 per night), IT services, financial services, car rental, construction services.
  • 28%: Luxury and demerit goods - cars (additional cess applies), tobacco, aerated drinks, pan masala, cement, tiles above ₹15/sq ft, luxury items.

Input Tax Credit (ITC) - The Mechanism That Prevents Cascading Tax

One of GST's most significant improvements over the previous tax system is Input Tax Credit (ITC). It allows GST-registered businesses to offset the GST they paid on purchases against the GST they collect on sales - ensuring that tax is effectively paid only on the value added at each stage, not on the full cumulative price including taxes already paid upstream.

How it works: A manufacturer pays 18% GST on raw materials (₹1,800 on ₹10,000 inputs). They sell the finished product for ₹15,000 + 18% GST = ₹2,700 GST collected. ITC offset: ₹2,700 − ₹1,800 = ₹900 net GST payable to the government, not the full ₹2,700. This cascading prevention was one of the central arguments for replacing the previous indirect tax system with GST.

ITC cannot be claimed for: personal use purchases, blocked credits (motor vehicles unless for re-sale/hire, food and beverages, health services), purchases from composition dealers, and purchases for exempt supplies.

How this calculator works, and where the numbers come from

The GST Calculator applies the standard formula for this calculation to the values you enter and updates the result as you type. The calculation itself happens in your browser, and the page explains the method so you can check any result by hand.

Please note: Tax rules change and depend on your personal situation. Results are estimates, not tax advice. Confirm current rates and rules with the official tax authority or a qualified tax professional.

Sources and further reading

Learn more

Read our guide: Percentage Traps: Markup vs Margin, Stacked Discounts and More

Last reviewed: by the CalcQube Editorial Team. See our editorial policy for how we build and check calculators, or report an error.