🇮🇳 GST Calculator

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%)

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

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

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)

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.

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