GST Calculator
Calculate Goods & Services Tax with CGST/SGST split. Add or remove GST from any amount.
Applied on luxury/sin goods like tobacco, cars.
CGST (9%)
₹900.00
SGST (9%)
₹900.00
Calculation Formula
GST = Base × Rate%
₹1,800.00 = ₹10,000.00 × 18%
Total = Base + GST = ₹11,800.00
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Understanding GST in India
Goods and Services Tax (GST) is India's comprehensive indirect tax that replaced multiple cascading taxes on July 1, 2017. It follows the principle of "One Nation, One Tax" and applies to the supply of goods and services across the country. GST is administered by the GST Council, chaired by the Union Finance Minister.
Under GST, the tax is split between the Central Government (CGST) and State Government (SGST) for intra-state transactions. For inter-state transactions, IGST (Integrated GST) applies instead. This calculator automatically splits the tax into CGST and SGST for clarity.
Whether you're a business owner creating invoices, an accountant verifying tax amounts, or a consumer checking if you've been charged correctly—this calculator makes GST computation instant and transparent.
GST Tax Slabs in India
India has a four-tier GST structure (plus 0% for exempted items). Here's what falls under each slab:
| GST Slab | CGST + SGST | Example Items |
|---|---|---|
| 0% (Exempt) | 0% + 0% | Fresh milk, vegetables, fruits, bread, salt, healthcare, education |
| 5% | 2.5% + 2.5% | Packaged food, economy hotels, rail tickets, domestic airline tickets |
| 12% | 6% + 6% | Processed food, business class hotels, smartphones, computers |
| 18% | 9% + 9% | Most goods & services (standard rate), IT services, financial services, telecom |
| 28% | 14% + 14% | Luxury cars, tobacco, aerated drinks, cement, 5-star hotels, movie tickets >₹100 |
* Some 28% items also attract additional Cess (e.g., 22% on luxury cars, up to 290% on tobacco).
CGST vs SGST vs IGST: When Each Applies
CGST
Central GST. Goes to Central Government. Applies on intra-state supplies along with SGST. Rate is 50% of total GST.
SGST/UTGST
State/Union Territory GST. Goes to State Government. Applies on intra-state supplies along with CGST. Rate is 50% of total GST.
IGST
Integrated GST. Applies on inter-state supplies. Collected by Centre and shared with destination state. Rate equals full GST rate.
History of GST in India
PM Vajpayee sets up committee to design GST model.
Constitutional Amendment Bill introduced in Parliament.
GST Council formed. 101st Constitutional Amendment passed.
GST launched at midnight in Parliament. "One Nation, One Tax" begins.
Calculator Features
Frequently Asked Questions
What is GST and when was it implemented in India?
GST (Goods and Services Tax) is a comprehensive indirect tax on the supply of goods and services in India. It was implemented on July 1, 2017, replacing multiple cascading taxes like VAT, Service Tax, Central Excise, etc. GST follows the principle of 'One Nation, One Tax' and is administered by the GST Council.
What are the 5 GST slabs in India?
India has 5 GST slabs: 0% (essential items like milk, fresh vegetables), 5% (packaged food, economy hotels), 12% (processed food, business class hotels), 18% (most goods and services, the standard rate), and 28% (luxury and sin goods like cars, tobacco, aerated drinks). Some items also attract additional cess.
What is the difference between CGST, SGST, and IGST?
CGST (Central GST) goes to the Central Government, SGST (State GST) goes to the State Government. For intra-state transactions (within the same state), both CGST and SGST apply (split 50-50). For inter-state transactions (across states), IGST (Integrated GST) applies instead, which is later shared between Centre and State.
How do I calculate GST from a total amount (Inclusive)?
To extract GST from a GST-inclusive price: Base Amount = Total ÷ (1 + GST Rate). For example, if the total is ₹1,180 with 18% GST: Base = 1180 ÷ 1.18 = ₹1,000. GST = ₹180. This is called 'Reverse GST Calculation' and is useful when you know the MRP and need the pre-tax value.
How do I add GST to a base price (Exclusive)?
To add GST to a base price: Total = Base × (1 + GST Rate). For example, if base price is ₹1,000 with 18% GST: Total = 1000 × 1.18 = ₹1,180. GST = ₹180 (CGST ₹90 + SGST ₹90). This is standard for B2B invoicing.
What is GST Cess and when does it apply?
GST Cess is an additional tax over the base GST rate, applied to luxury and sin goods. Examples: Tobacco products (up to 290% cess), Aerated drinks (12% cess), Motor vehicles (1-22% cess depending on type), Coal (₹400/ton). Cess is collected separately and goes to the Compensation Fund.
What is Input Tax Credit (ITC) in GST?
ITC allows businesses to claim credit for GST paid on purchases (inputs) against GST collected on sales (output). This prevents tax cascading. For example, if you paid ₹180 GST on raw materials and collected ₹360 GST on finished goods, you only pay ₹180 (360-180) to the government.
Who needs to register for GST?
GST registration is mandatory if: (1) Annual turnover exceeds ₹40 lakhs (₹20 lakhs for special category states), (2) You make inter-state supplies, (3) You're an e-commerce operator or sell through e-commerce, (4) You're a casual taxable person. Voluntary registration is allowed for smaller businesses to claim ITC.
What are GST returns and when should they be filed?
GST returns are periodic filings declaring sales, purchases, and tax liability. Key returns: GSTR-1 (outward supplies, monthly/quarterly), GSTR-3B (summary return, monthly), GSTR-9 (annual return). Due dates: GSTR-1 by 11th of next month, GSTR-3B by 20th. Late fees apply for delayed filing.
Is this calculator accurate for all GST calculations?
This calculator provides accurate GST calculations for standard goods and services. It supports all 5 GST slabs, CGST/SGST split for intra-state, and optional cess. For complex scenarios involving composition scheme, reverse charge mechanism, or export/import (IGST), consult a CA or use GST portal tools.