Tax / GST Calculator
🇮🇳 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%
Custom

🧾 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.

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

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⚡ 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)

🔗 Related Calculators

🇮🇳 India Income Tax 📋 TDS Calculator 🌍 VAT Calculator 🧾 Invoice Calculator

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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.