GST Calculator India

Free GST calculator to add or remove GST from any amount instantly. Supports all GST slab rates — 5%, 12%, 18%, and 28% — with CGST, SGST, and IGST breakdown.

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GST Breakdown

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.

Add GST: Total = Base Amount × (1 + GST Rate / 100)
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 SituationWhat the GST Amount RepresentsWhat to Do
Retail buyerTax embedded in the MRP you paidUse "Remove GST" mode to see how much went to tax versus the base product price
Freelancer / registered service providerGST you must collect from your client and remit to the governmentAdd this to your invoice; file GSTR-1 and remit via GSTR-3B monthly or quarterly
Business buying goods or servicesEligible Input Tax Credit (ITC) — offsettable against your output GST liabilityRetain valid tax invoices from GST-registered suppliers to claim ITC
Unregistered businessA cost — not recoverable through ITCIf annual turnover exceeds ₹20 lakh (₹10 lakh for special category states), GST registration is mandatory
Inter-state transactionIGST payable at the full GST rateShow 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 RateCategoryCommon Examples
0%Exempt / EssentialFresh fruits & vegetables, milk, eggs, unbranded cereals, healthcare services, school education, public transport
5%Essential goods & servicesPackaged food, economy air travel, fertilisers, standalone restaurant food, transport services, life insurance
12%Standard goodsMobile phones (HSN 8517), processed food, business-class air travel, sewing machines, agarbatti, under-construction affordable housing
18%Most goods & servicesElectronics & IT products, IT services, financial services, AC restaurants, health insurance premium, telecom, hotel rooms (₹2,500–₹7,500/night)
28%Luxury & demerit goodsLuxury 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

GST is calculated by multiplying the base amount by the applicable GST rate percentage and dividing by 100. For example, if the base amount is ₹1,000 and the GST rate is 18%, the GST amount is ₹180 and the total becomes ₹1,180. To remove GST from an inclusive amount, divide the total by (1 + rate/100) to get the base amount.
India has four main GST slab rates: 5%, 12%, 18%, and 28%. Essential items like food grains attract 0% or 5%, standard goods and services fall under 12% or 18%, and luxury and demerit goods attract 28%. Some items also have an additional compensation cess on top of the 28% rate.
CGST (Central GST) and SGST (State GST) are levied equally on intra-state transactions. For example, 18% GST on an intra-state sale means 9% CGST + 9% SGST. IGST (Integrated GST) is levied on inter-state transactions and equals the full GST rate (e.g., 18% IGST). The total tax burden remains the same regardless of whether it is intra-state or inter-state.
MRP is the GST-inclusive price. To extract GST from MRP, use the formula: Base Amount = MRP / (1 + GST Rate/100). The GST component is then MRP minus the base amount. For example, if MRP is ₹1,180 at 18% GST, the base amount = 1180 / 1.18 = ₹1,000, and GST = ₹180. Use the "Remove GST" mode in this calculator for instant results.
No, several items are exempt from GST. These include fresh fruits and vegetables, milk, eggs, unprocessed food grains, healthcare services, and educational services provided by recognized institutions. Petroleum products like petrol, diesel, and natural gas are also currently outside the GST ambit and are taxed under the old excise and VAT regime.
Under the reverse charge mechanism (RCM), the recipient of goods or services pays the GST directly to the government instead of the supplier. This applies to specified goods and services listed under Section 9(3) and 9(4) of the CGST Act, such as services received from an advocate, goods transport agency, or from an unregistered dealer exceeding prescribed limits.
Input Tax Credit (ITC) allows businesses to claim credit for GST paid on purchases against the GST collected on sales. For example, if you collect ₹18,000 GST on sales and paid ₹12,000 GST on purchases, you only need to remit ₹6,000 to the government. ITC is available only for GST-registered businesses and requires valid tax invoices from suppliers.
This calculator is accurate for standard GST slab rates (0%, 5%, 12%, 18%, 28%) as set by the GST Council. For a ₹10,000 base amount at 18%, the output — ₹1,800 GST, ₹11,800 total, ₹900 CGST + ₹900 SGST — is always exact. However, it does not account for compensation cess applicable to certain luxury goods (such as automobiles and tobacco) or for sector-specific concessions. Always verify your product's applicable rate using its HSN or SAC code on the CBIC portal before preparing final invoices.
To calculate 18% GST on a product, multiply the base price by 0.18. For example, if the base price is ₹5,000, the GST amount is ₹5,000 × 0.18 = ₹900, and the total price is ₹5,900. For intra-state transactions, this splits into 9% CGST (₹450) and 9% SGST (₹450). Use the GST calculator above — enter the amount, select 18%, and choose "Exclusive" for instant results.
GST on residential rent paid by individuals is nil (exempt). However, if a GST-registered business rents residential property for use as a residence for employees, 18% GST applies under the reverse charge mechanism (RCM). Commercial property rent attracts 18% GST when the landlord is GST-registered. If you are renting out commercial premises, you must charge and remit GST once your annual turnover crosses the registration threshold of ₹20 lakh (₹10 lakh for special category states).
Mobile phones (smartphones and feature phones) attract 12% GST in India under HSN code 8517. Mobile phone accessories such as chargers, covers, and earphones also generally attract 18% GST. For example, a phone with a base price of ₹20,000 will have ₹2,400 GST (12%), making the total MRP ₹22,400. Use the calculator above — enter the price and select 12% to verify.
Major GST-exempt items in India include: fresh fruits and vegetables, unprocessed cereals and pulses, fresh milk and curd, eggs, unprocessed meat and fish, bread, salt, contraceptives, and bangles. Exempt services include healthcare by clinical establishments, education by recognised institutions, public transport (metro, local train, auto-rickshaw), and agricultural services. Petroleum products (petrol, diesel, ATF, natural gas) are outside GST and taxed separately. The Government periodically updates the exemption list through GST Council notifications.
Gold and silver attract 3% GST in India — a special rate outside the standard four slabs. On gold jewellery, an additional 5% GST applies on the making charges. For example: a ₹50,000 gold purchase attracts ₹1,500 GST (3%), and if making charges are ₹5,000, that adds another ₹250 GST (5%), totalling ₹1,750 GST on the jewellery purchase. Diamond jewellery also attracts 3% GST. Always verify the rate for your specific item using its HSN code on the CBIC portal.
GST on restaurant food depends on the type of restaurant. Standalone restaurants (not in hotels) charge 5% GST with no input tax credit. Restaurants inside hotels where room tariff exceeds ₹7,500 per night charge 18% GST with ITC. Food ordered through delivery apps (Swiggy, Zomato) attracts 5% GST, collected by the platform under the e-commerce operator rules. Takeaway and parcel orders from standalone restaurants also attract 5% GST.
Health insurance premiums attract 18% GST in India. This GST is charged by the insurer on the premium amount. For example, if your annual health insurance premium is ₹15,000, you pay ₹2,700 as GST (18%), making the total payment ₹17,700. Importantly, the GST paid on health insurance premiums can be included in your Section 80D deduction claim — you can claim the full premium including GST (up to the applicable limit of ₹25,000 or ₹50,000 for senior citizens).
No, GST is not applicable on salary. Under the GST law, salary paid to an employee by an employer is not treated as a "supply" of services and is therefore completely exempt from GST. GST applies only to the supply of goods or services in the course of business. If you are a salaried employee, your income is subject to Income Tax (TDS), not GST. Only self-employed individuals, freelancers, and businesses providing taxable goods or services need to register for and collect GST.
Freelancers and independent consultants providing services in India attract 18% GST on their invoices. If your aggregate annual income from freelancing or consulting exceeds ₹20 lakh (₹10 lakh for special category states), GST registration is mandatory. Once registered, you must charge 18% GST on each invoice, file monthly or quarterly returns, and remit the tax after claiming ITC on business expenses. Use the GST calculator above — enter your service fee and select 18% to instantly compute the GST and total invoice amount. Pair this with the Salary In-Hand Calculator to estimate your net take-home after taxes.
GST on under-construction residential properties is 5% for affordable housing (properties priced up to ₹45 lakh with carpet area up to 60 sq m in metros or 90 sq m in non-metros) and 12% for other residential properties. Ready-to-move properties with an occupancy certificate (OC) are not subject to GST. Commercial property under construction attracts 12% GST. Construction services (labour + material contracts) attract 18% GST. Land itself is outside GST. Always confirm the applicable rate with your developer or chartered accountant before signing a sale agreement.

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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.