What is GST?
GST — Goods and Services Tax — is a unified indirect tax levied on the supply of goods and services across India. Introduced on 1 July 2017, GST replaced a fragmented system of central and state taxes including Central Excise Duty, Service Tax, Value Added Tax (VAT), and several others, creating a single national market with a common tax structure.
India follows a dual GST model: both the Central Government and State Governments levy taxes on the same transaction simultaneously. For transactions within a state (intra-state), the tax is split into CGST (Central GST) and SGST (State GST) — each at half the total rate. For transactions between two states (inter-state), a single IGST (Integrated GST) is levied at the full rate by the Centre, which then settles the state's share.
GST registration is mandatory for businesses whose aggregate annual turnover exceeds ₹20 lakh (₹10 lakh for special category states such as the North-Eastern states and Uttarakhand). Registered businesses must collect GST from customers, file returns (GSTR-1, GSTR-3B), and remit the tax after offsetting input tax credit (ITC) on their own purchases.
Use the calculator above to instantly compute GST for any amount — whether you are preparing an invoice, verifying a product's MRP, or estimating your tax liability.
About This Calculator
- What it calculates
- GST amount and final price when adding GST to a base price, or base price when removing GST from an inclusive price.
- Inputs required
- Amount (₹), GST rate (0% / 5% / 12% / 18% / 28% or any custom rate), mode (add GST or remove GST), transaction type (intra-state or inter-state)
- Outputs
- GST amount (₹), CGST (₹), SGST (₹), final or base price (₹)
- Formula
- Add GST: Final = Amount x (1 + Rate/100); Remove GST: Base = Inclusive / (1 + Rate/100)
- Assumptions
- CGST and SGST split equally (intra-state supply); for inter-state, total shown as IGST
- Last updated
How This GST Calculator Works
The GST Calculator can compute the tax amount and final price for any supply of goods or services in India. Enter a base price to add GST, or an MRP to extract the embedded tax — the result shows the base amount, GST amount, total, and CGST/SGST split instantly.
The results of this calculator are based on the standard GST slab rates set by the GST Council and are accurate for goods and services at the selected rate. However, GST rates are periodically revised through Council notifications, and certain products may attract an additional compensation cess on top of the stated rate. For exact tax liability on a specific product, verify the current rate using its HSN or SAC code on the CBIC portal.
The calculator supports two modes:
- GST Exclusive (Add GST) — Enter the base amount before tax. The calculator adds GST at the selected rate and shows the total price including tax, along with the CGST and SGST components.
- GST Inclusive (Remove GST) — Enter the total amount including tax (such as MRP on a product label). The calculator reverse-extracts the base amount and the GST component separately.
GST Calculation Formulas
Two formulas are used depending on whether you are adding or removing GST. For general percentage maths, see our Percentage Calculator.
Remove GST: Base Amount = Total / (1 + GST Rate / 100)
- Base Amount — The price of goods or services before GST
- GST Rate — The applicable tax rate (5%, 12%, 18%, or 28%)
- GST Amount = Total − Base Amount
- CGST = GST Amount ÷ 2 (for intra-state transactions)
- SGST = GST Amount ÷ 2 (for intra-state transactions)
- IGST = Full GST Amount (for inter-state transactions)
The calculator handles both formulas automatically — they are shown here for transparency.
Example Calculations
Example 1: Add GST (Exclusive)
- Base Amount: ₹10,000
- GST Rate: 18%
- GST Amount = 10,000 × 18/100 = ₹1,800
- Total = 10,000 + 1,800 = ₹11,800
- CGST = ₹900, SGST = ₹900
Example 2: Remove GST (Inclusive)
- Total (MRP): ₹11,800
- GST Rate: 18%
- Base Amount = 11,800 / 1.18 = ₹10,000
- GST Amount = 11,800 − 10,000 = ₹1,800
What Your GST Amount Means
What the calculated GST figure means in practice depends on whether you are a buyer, a service provider, or a business owner managing input tax credit.
| Your Situation | What the GST Amount Represents | What to Do |
|---|---|---|
| Retail buyer | Tax embedded in the MRP you paid | Use "Remove GST" mode to see how much went to tax versus the base product price |
| Freelancer / registered service provider | GST you must collect from your client and remit to the government | Add this to your invoice; file GSTR-1 and remit via GSTR-3B monthly or quarterly |
| Business buying goods or services | Eligible Input Tax Credit (ITC) — offsettable against your output GST liability | Retain valid tax invoices from GST-registered suppliers to claim ITC |
| Unregistered business | A cost — not recoverable through ITC | If annual turnover exceeds ₹20 lakh (₹10 lakh for special category states), GST registration is mandatory |
| Inter-state transaction | IGST payable at the full GST rate | Show IGST (not CGST + SGST) on the invoice; the central government distributes the state's share |
Note that the GST amount shown is the tax component only. For businesses, actual tax payable to the government equals output GST collected minus ITC claimed on purchases. For example, if you collect ₹36,000 GST on sales and paid ₹22,000 GST on purchases, you remit only ₹14,000. For personalised GST compliance guidance, consult a chartered accountant or tax professional.
GST Slab Rates in India
India follows a multi-tier GST structure with four main rates. Here is what falls under each slab (source: GST Council):
| GST Rate | Category | Common Examples |
|---|---|---|
| 0% | Exempt / Essential | Fresh fruits & vegetables, milk, eggs, unbranded cereals, healthcare services, school education, public transport |
| 5% | Essential goods & services | Packaged food, economy air travel, fertilisers, standalone restaurant food, transport services, life insurance |
| 12% | Standard goods | Mobile phones (HSN 8517), processed food, business-class air travel, sewing machines, agarbatti, under-construction affordable housing |
| 18% | Most goods & services | Electronics & IT products, IT services, financial services, AC restaurants, health insurance premium, telecom, hotel rooms (₹2,500–₹7,500/night) |
| 28% | Luxury & demerit goods | Luxury cars & SUVs, ACs, washing machines, aerated drinks, tobacco, cement, 5-star hotels (above ₹7,500/night) |
Special rates: Gold and silver attract 3% GST — a rate outside the standard four slabs. Making charges on gold jewellery attract an additional 5% GST. Petrol, diesel, ATF, natural gas, and alcohol are currently outside the GST framework and continue to be taxed under the old state excise and VAT regime. Some 28% items (cars, tobacco) also attract an additional compensation cess. Always verify the current rate for your specific product using its HSN code on the CBIC portal.
CGST, SGST, and IGST Explained
Understanding how GST is split between central and state governments is important for invoicing and compliance:
- Intra-state supply (buyer and seller in the same state) — GST is split equally into CGST (Central GST) and SGST (State GST). For example, 18% GST = 9% CGST + 9% SGST. Both amounts appear separately on the invoice.
- Inter-state supply (buyer and seller in different states) — IGST (Integrated GST) is charged at the full rate. For example, 18% IGST. The central government later settles the state's share.
The total tax amount is the same in both cases — the split only affects how the tax is reported and remitted. This calculator shows the total GST amount; for CGST/SGST split, divide the GST amount by 2. For business tax planning, also see our Income Tax Calculator. For official GST compliance guidance, refer to the GST portal (gst.gov.in).
Common Use Cases
- Invoice Preparation — Calculate exact GST amounts for invoices. Enter the base price of goods or services and get the GST and total amounts to include on your bill.
- MRP Verification — Check the pre-tax price of any product by entering its MRP and selecting "Remove GST" to see the actual base cost and tax component.
- Price Comparison — Compare products across different GST slabs by calculating the effective pre-tax price to understand the true cost difference.
- Freelancer Billing — If you are a consultant or freelancer charging 18% GST, quickly compute the total amount to invoice your client including tax. Pair this with the Salary In-Hand Calculator to understand your net earnings after tax.
- Input Tax Credit Planning — Businesses can calculate the GST paid on purchases to estimate the ITC available against their output tax liability. Use alongside the Income Tax Calculator for complete tax planning.
- Budget Estimation — When planning purchases for your business or home, factor in GST to get accurate total cost estimates before committing. The Household Budget Calculator can help you plan with GST-inclusive prices.
Frequently Asked Questions
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Results are for informational purposes only and do not constitute financial or tax advice. Consult a qualified professional before making financial decisions.