Calculate GST — Add or Remove
Enter the amount, select a GST rate and choose whether to add GST or extract it from an inclusive price
GST Breakdown Summary
GST at Different Rates
Amount Breakdown
Full Tax Details
What Is GST?
Understanding Goods and Services Tax — India's unified indirect tax and how it works across every transaction
GST (Goods and Services Tax) is a comprehensive, multi-stage, destination-based indirect tax levied on the supply of goods and services in India. It replaced a complex web of central and state taxes — including Central Excise Duty, Service Tax, VAT, CST and octroi — with a single, unified structure when it was introduced on 1 July 2017.
GST is structured as a dual tax: when a transaction is within the same state, it splits into CGST (Central GST) and SGST (State GST), each at half the applicable GST rate. For inter-state transactions, the full rate applies as IGST (Integrated GST), which is then settled between the centre and destination state.
GST operates on the input tax credit (ITC) principle — businesses can claim credit for the GST they paid on purchases (inputs) against the GST they collect on sales (output). This prevents the cascading effect of tax-on-tax that plagued the old indirect tax system.
GST Slabs & What They Cover
India's four main GST rate bands and the categories of goods and services they apply to
| GST Rate | CGST | SGST | Applies To | Examples |
|---|---|---|---|---|
| 0% | 0% | 0% | Exempt / Essential items | Fresh food, milk, eggs, vegetables, educational services, healthcare |
| 5% | 2.5% | 2.5% | Essential goods & basic services | Packaged food, edible oils, sugar, fertilisers, economy hotel rooms, economy flights |
| 12% | 6% | 6% | Standard goods | Frozen meat, cheese, ghee, computers, mobile phones, medicines, business class flights |
| 18% Most Common | 9% | 9% | Most goods & services | AC restaurants, financial services, insurance, IT services, capital goods, consumer electronics |
| 28% | 14% | 14% | Luxury & demerit goods | Cars, motorcycles over 350cc, tobacco, pan masala, aerated drinks, casinos, high-end hotels |
Daily Essentials (0–5%)
Fresh produce, grains, milk and basic food items are either exempt or taxed at 5% to keep them affordable for all consumers
0% / 5%Electronics & Tech (12–18%)
Mobile phones and computers attract 12% while consumer electronics, IT services and capital goods are typically taxed at 18%
12% / 18%Restaurants (5–18%)
Non-AC restaurants charge 5% GST while air-conditioned restaurants charge 18%. Standalone hotels under ₹7,500/night charge 12%
5% / 18%Healthcare (0%)
Most medical services, hospital charges and life-saving drugs are completely exempt from GST. Diagnostic services to hospitals are also exempt
ExemptAutomobiles (28%+)
Cars, bikes above 350cc and commercial vehicles attract 28% GST. In addition, cess of 1–22% applies depending on vehicle type and engine capacity
28% + CessAlways Check HSN/SAC
GST rates change over time via GST Council notifications. Always verify the current rate using the HSN/SAC code for your specific product or service
Verify AlwaysHow to Calculate GST — Step by Step
The exact formulas for adding GST to a price and removing (reverse-calculating) GST from an inclusive total
- 1
Adding GST to a Base Price
GST Amount = Original Price × (GST Rate ÷ 100). Total Price = Original Price + GST Amount = Original Price × (1 + GST Rate ÷ 100). Example: ₹10,000 at 18% → GST = ₹1,800 → Total = ₹11,800.
- 2
Removing GST from a GST-Inclusive Total
Original Price = GST-Inclusive Price ÷ (1 + GST Rate ÷ 100). GST Amount = Inclusive Price − Original Price. Example: ₹11,800 inclusive at 18% → Base = ₹11,800 ÷ 1.18 = ₹10,000 → GST = ₹1,800.
- 3
Split into CGST and SGST
For intra-state transactions, the total GST splits equally: CGST = GST Amount ÷ 2 and SGST = GST Amount ÷ 2. At 18% GST → CGST = 9% and SGST = 9%. For inter-state transactions, the full amount is IGST (no CGST/SGST split).
- 4
Multiple Units / Quantity
Simply multiply the per-unit base price by quantity first, then apply the GST calculation on the total value. The GST rate remains the same regardless of quantity. Bulk discounts (if applicable) are applied before GST is calculated.
- 5
Verify Against Your Invoice
Every GST invoice must show the base taxable value, GST rate, CGST amount, SGST/IGST amount and total payable. Use this calculator to verify any invoice — discrepancies between calculated and charged GST may indicate errors or incorrect rate classification.
Add GST: Total = Base × (1 + Rate/100)
Remove GST: Base = Total ÷ (1 + Rate/100)
GST Amount = Total − Base
CGST = SGST = GST Amount ÷ 2 (intra-state)Important GST Facts & Compliance Tips
Key things every business owner, professional and consumer should know about GST in India
GST Registration Threshold
Businesses with aggregate annual turnover exceeding ₹40 lakh (₹20 lakh for special category states) must register for GST. For services, the threshold is ₹20 lakh. Once registered, collecting and filing GST becomes mandatory.
Input Tax Credit (ITC)
Registered taxpayers can claim credit for GST paid on purchases (inputs) against GST collected on sales (output). This is the cornerstone of the GST system — it eliminates tax-on-tax (cascading) that existed under the old VAT/service tax regime.
GST Return Filing Deadlines
Regular taxpayers file GSTR-1 (outward supplies) by the 11th of the next month and GSTR-3B (monthly summary) by the 20th. Composition dealers file quarterly. Late filing attracts interest at 18% p.a. plus ₹50/day penalty (₹20 for nil returns).
Composition Scheme
Small businesses with turnover up to ₹1.5 crore (₹75 lakh for selected states and services) can opt for the Composition Scheme — paying GST at flat rates of 1–6% on turnover instead of regular rates, with no ITC benefit.
Reverse Charge Mechanism (RCM)
In certain notified transactions, the recipient — not the supplier — is liable to pay GST directly to the government. This applies to services from unregistered suppliers, goods like cashew nuts, and specific service categories like legal and security services.
Exports are Zero-Rated
Exports of goods and services are zero-rated under GST — meaning no GST is charged, and exporters can claim a full refund of any input tax credits accumulated on their purchases. This ensures Indian exports remain globally competitive.
HSN & SAC Codes
Every product is classified under an 8-digit HSN (Harmonised System of Nomenclature) code and every service under a 6-digit SAC (Services Accounting Code). These codes determine the applicable GST rate and are mandatory on invoices above ₹5 lakh turnover.
Penalties for Non-Compliance
Failing to register when required: ₹10,000 or 10% of tax due (whichever is higher). Tax evasion: 100% of tax evaded as penalty. Incorrect invoices or fake ITC claims attract penalties up to 100% of the tax amount involved.
Frequently Asked Questions
Common questions about GST calculation, rates, CGST/SGST and compliance