GST Calculator

Input: Base price: $1,000, GST rate: 18% (India)

Result: GST amount: $180. Total (GST-inclusive): $1,180. CGST: $90, SGST: $90.

What is the difference between CGST, SGST, and IGST?

CGST (Central GST) and SGST (State GST) apply to intra-state transactions (within the same state), each being half of the total GST rate. IGST (Integrated GST) applies to inter-state transactions and equals the full GST rate. For example, on an 18% GST intra-state sale, 9% goes as CGST and 9% as SGST. On the same inter-state sale, the full 18% goes as IGST. The distinction matters for input tax credit (ITC): CGST credit can offset CGST liability and SGST credit can offset SGST liability, but CGST credit cannot offset SGST liability (and vice versa). IGST credit can offset both CGST and SGST liability.

How do I calculate GST on a reverse charge?

Under the reverse charge mechanism (RCM), the recipient of goods or services pays the GST directly to the government instead of the supplier. To calculate: determine the taxable value (usually the transaction value), apply the applicable GST rate, and split into CGST/SGST or IGST as appropriate. For example, if a business receives legal services worth ₹50,000 at 18% GST under RCM, the recipient pays ₹9,000 (₹4,500 CGST + ₹4,500 SGST for intra-state, or ₹9,000 IGST for inter-state) directly to the government. This calculator handles the rate calculation; the reverse charge designation is a compliance step handled separately in your GST return.

Which GST rate should I use for my product or service?

Common GST rates in India are 5%, 12%, 18%, and 28%, depending on the product/service category. Essential items like food grains, books, and healthcare are often 5% or exempt. Most manufactured goods and standard services are 18%. Luxury items like automobiles, tobacco, and aerated drinks are 28% plus cess. Specific examples: restaurant meals are 5% (without ITC), mobile phones are 18%, textiles are 5% or 12% depending on type, and gold jewellery is 3%. Check the GST rate finder on the CBIC portal (cbic-gst.gov.in) for your specific item — the rate schedule is updated regularly.

Can I calculate GST for multiple items with different rates?

Yes! Use the Multi-Item mode to calculate GST for up to 20 items, each with its own GST rate. The calculator totals everything and shows you the combined CGST, SGST, or IGST amounts. This is useful for invoices that include items at different rates — for example, a restaurant supply order with food at 5%, beverages at 18%, and paper napkins at 12%.

What is the difference between Add GST and Remove GST modes?

Add GST mode starts with a base amount and adds the tax on top (exclusive to inclusive price). Remove GST mode starts with a total amount and extracts the tax to show the base price (inclusive to exclusive). Use Remove GST when you need to find out how much tax is already included in a price. For example, if a product is priced at ₹1,180 including 18% GST, Remove GST mode shows the base price is ₹1,000 and the GST is ₹180.

What is the composition scheme and how does it affect GST calculation?

The composition scheme under GST allows small businesses (annual turnover up to ₹1.5 crore, or ₹75 lakh for special category states) to pay GST at a reduced fixed rate instead of the regular rate. The composition rates are: 1% for traders (0.5% CGST + 0.5% SGST), 2% for manufacturers (1% CGST + 1% SGST), and 6% for restaurants and service providers (3% CGST + 3% SGST). Businesses under the composition scheme cannot collect GST from customers, cannot claim input tax credit, and must pay tax on their total turnover. Use this calculator with the composition rate (1%, 2%, or 6%) instead of the regular rate to estimate the tax liability for a composition dealer.

What is input tax credit (ITC) and how does it work?

Input tax credit (ITC) allows a registered business to reduce its GST liability by the amount of GST already paid on inputs (purchases). For example, if a manufacturer pays ₹18,000 GST on raw materials and collects ₹36,000 GST on the finished product, the net GST payable is ₹18,000 (₹36,000 output - ₹18,000 input). ITC is one of the key benefits of GST — it eliminates the cascading tax-on-tax problem of the previous regime. ITC can only be claimed on purchases used for business purposes, and the supplier must have filed their return and the purchase must appear in the auto-populated GSTR-2B. This calculator does not compute ITC, but it helps you calculate the GST on each transaction so you can track input and output tax manually.

How is GST different for goods versus services?

GST applies to both goods and services, but the place of supply rules differ. For goods, the place of supply is where the goods are delivered. For services, the place of supply is usually where the recipient is located (for B2B) or where the supplier is located (for B2C). This matters because it determines whether a transaction is intra-state (CGST+SGST) or inter-state (IGST). For example, if a consultant in Mumbai provides services to a company in Bangalore, the place of supply is Bangalore (recipient location for B2B), so IGST applies. If the same consultant provides services to a walk-in customer in Mumbai, the place of supply is Mumbai, so CGST+SGST applies. Immovable property services (rent, construction) are taxed where the property is located, regardless of where the parties are.

What is the GST registration threshold and do I need to register?

In India, GST registration is mandatory if your aggregate annual turnover exceeds ₹40 lakh for goods (₹20 lakh for services, or ₹10 lakh for special category states). Registration is also mandatory regardless of turnover for: inter-state suppliers, e-commerce operators, casual taxable persons, and non-resident taxable persons. Voluntary registration is available even below the threshold — it allows you to claim ITC and issue tax invoices, which can be beneficial if your customers are registered businesses that want ITC. Once registered, you must file regular returns (monthly or quarterly depending on turnover) and pay GST on time. Use this calculator to estimate your GST liability to determine if registration makes financial sense for your business.

How does GST work for e-commerce sellers and online marketplaces?

E-commerce operators (like Amazon, Flipkart) are required to collect TCS (Tax Collected at Source) at 1% on the net value of taxable supplies made through their platform — 0.5% CGST + 0.5% SGST for intra-state, or 1% IGST for inter-state. This TCS is deducted from the seller's payout and deposited with the government. The seller can claim this TCS as a credit against their GST liability when filing returns. For example, if you sell ₹100,000 worth of goods on Amazon, the platform deducts ₹1,000 as TCS and pays you ₹99,000. You still need to charge GST on the full ₹100,000 and pay it to the government, but you claim the ₹1,000 TCS as a credit. Use this calculator to compute the GST on your selling price, and separately track the TCS deducted by the marketplace.

What GST rate applies to specific common goods categories?

Here is a quick reference for common categories in India: 0% (exempt) — fresh fruits, vegetables, milk, eggs, bread, books, newspapers, healthcare services, education. 3% — gold, silver, precious stones. 5% — packaged food, textiles below ₹1,000/metre, footwear below ₹1,000, restaurant meals, LPG cylinders. 12% — processed food, business class air travel, hotels (₹1,000-7,500/night). 18% — most manufactured goods, electronics, mobile phones, software, telecom services, financial services, ACs, refrigerators. 28% — automobiles, motorcycles, tobacco, aerated drinks, luxury hotels (above ₹7,500/night), cinema tickets above ₹100. Rates are revised periodically — always verify the current rate on the CBIC portal before invoicing.

How do I calculate GST on imports and exports?

Exports are treated as zero-rated supplies — no GST is charged on exports, and exporters can claim a refund of input tax credit on inputs used for export. Imports are subject to IGST at the applicable rate, calculated on the assessable value (customs value) plus basic customs duty. For example, if you import goods valued at ₹100,000 with 10% customs duty, the customs value is ₹110,000, and IGST at 18% is ₹19,800. This IGST is paid at customs clearance and can be claimed as input tax credit if you are a registered business. Use this calculator with the IGST rate for your import category to estimate the tax — enter the customs-assessable value (including duty) as the base amount.

What is the e-way bill and how does it relate to GST?

An e-way bill is an electronic document required for movement of goods worth more than ₹50,000 (₹1 lakh in some states) within India. It is generated on the GST portal using the invoice details. The e-way bill is linked to the GST invoice — it includes the GSTIN of the supplier and recipient, the invoice number, the value of goods, the HSN code, and the transport details. This calculator helps you compute the GST on the invoice, which is the same invoice you would generate an e-way bill for. The e-way bill is a logistics compliance requirement separate from the GST calculation itself.

How do I use the reverse GST calculator?

Use Remove GST mode to extract GST from an inclusive price. For example, if a product costs ₹1,180 including 18% GST, enter 1,180 as the total amount and 18 as the GST rate. The calculator shows the base price is ₹1,000 and the GST amount is ₹180 (₹90 CGST + ₹90 SGST for intra-state, or ₹180 IGST for inter-state). This is useful when you need to find the pre-tax cost from a tax-inclusive invoice.

How do I use the CGST and SGST calculator?

For an intra-state transaction, enter the base amount and the total GST rate. The calculator automatically splits the tax into CGST and SGST, each being half the total rate. For example, on a ₹50,000 sale at 18% GST, the split is ₹4,500 CGST + ₹4,500 SGST = ₹9,000 total GST. For inter-state transactions, the full amount is IGST — use the IGST mode instead.

What is the GST calculation formula?

To add GST: GST amount = (Base Price × GST Rate) / 100. Total = Base Price + GST Amount. To remove GST from an inclusive price: Base Price = Total / (1 + GST Rate/100). GST Amount = Total - Base Price. For example, at 18% GST on a ₹1,000 base: GST = ₹180, Total = ₹1,180. Reverse: Base = ₹1,180 / 1.18 = ₹1,000, GST = ₹180.

How do I use the GST slab calculator?

Select the GST slab that applies to your product or service — 0%, 5%, 12%, 18%, or 28%. Enter the base amount and the calculator applies the selected rate. For example, a ₹10,000 product at the 12% slab generates ₹1,200 GST (₹600 CGST + ₹600 SGST for intra-state, or ₹1,200 IGST for inter-state). The slab system groups products into rate categories so you do not need to look up the exact rate each time — just identify which slab your item falls into.

How do I create a GST invoice with the correct tax breakdown?

A GST invoice must show: supplier GSTIN, invoice number and date, recipient GSTIN (for B2B), item description with HSN code, taxable value for each item, GST rate and amount (split as CGST + SGST or IGST), and the grand total. Use the Multi-Item mode to enter each line item with its rate. The calculator totals the taxable value, computes CGST/SGST or IGST for each item, and gives you the final invoice total including tax.

What is the GST return filing schedule?

Regular taxpayers file GSTR-1 (outward supplies) monthly by the 11th, and GSTR-3B (summary return) monthly by the 20th. Quarterly filers under the QRMP scheme file GSTR-1 quarterly with monthly payment. Composition dealers file GSTR-4 annually. The annual return (GSTR-9) is due by December 31 of the following financial year. Late filing attracts a fee of ₹50 per day (₹20 for nil return) plus 18% annual interest on unpaid tax.

What is the GST audit threshold and who needs to get audited?

A GST audit is mandatory for registered businesses with annual aggregate turnover exceeding ₹2 crore. The audit must be conducted by a chartered or cost accountant and the audited financial statements along with GSTR-9C (reconciliation statement) must be filed by December 31 of the following financial year. Businesses with turnover below ₹2 crore are exempt from the audit but still need to file the annual return GSTR-9 if applicable.

How is GST calculated on real estate and under-construction flats?

GST on under-construction residential properties is 1% of the agreement value (without input tax credit) for affordable housing up to ₹45 lakh, and 5% for non-affordable housing. Completed properties with a completion certificate are exempt from GST — only stamp duty and registration charges apply. Commercial real estate is taxed at 18% with input tax credit. Land sale is exempt from GST, but development agreements are taxable.

What is the GST rate on gold and jewellery?

Gold jewellery is taxed at 3% GST (1.5% CGST + 1.5% SGST for intra-state, or 3% IGST for inter-state). Making charges on jewellery are taxed at 5% GST. Import of gold attracts 3% IGST plus customs duty. This calculator helps you compute the GST on gold transactions — enter the jewellery value and select 3% as the rate for the gold portion, and 5% for making charges.

What is the GST rate on textiles and clothing?

Textiles and readymade garments priced up to ₹1,000 per piece attract 5% GST. Textiles above ₹1,000 per piece attract 12% GST. Raw cotton is taxed at 5% (under reverse charge for agricultural produce). Man-made yarn is taxed at 18%. The rate depends on the sale price per piece, not the total bill — a ₹500 shirt is 5% GST while a ₹1,500 shirt is 12% GST.

How is GST applied to restaurant bills?

Restaurant GST is 5% on the total bill (without input tax credit) for restaurants with annual turnover up to ₹50 lakh under the composition scheme. Regular restaurants (turnover above ₹50 lakh) charge 5% GST and can claim input tax credit on inputs. Alcohol served in restaurants is not under GST — it attracts state excise duty. The 5% rate applies to food and non-alcoholic beverages; service charges are optional and not taxed under GST.

What is the difference between GST and the old VAT system?

GST replaced multiple indirect taxes (VAT, excise duty, service tax, octroi, entry tax) with a single unified tax. Key differences: (1) GST is destination-based (taxed where consumed), while VAT was origin-based (taxed where produced). (2) GST has full input tax credit across goods and services, while VAT had limited credit. (3) GST has a national framework with CGST, SGST, and IGST, while VAT varied by state. (4) GST introduced e-way bills and e-invoicing for better tracking.

How do I register for GST and what documents do I need?

GST registration is done online on the GST portal (gst.gov.in). You need: PAN card, Aadhaar for authentication, business registration proof (trade license, partnership deed, or certificate of incorporation), bank account details with a cancelled cheque, and address proof for the business premises. The process takes 3-7 working days after document submission. Once approved, you receive a 15-digit GSTIN (GST Identification Number).

What is the structure of a GSTIN?

A GSTIN is a 15-digit unique identification number. The first 2 digits are the state code (01 for Jammu & Kashmir, 27 for Maharashtra, etc.). The next 10 digits are the PAN number. The 13th digit is the entity code (1-9 for different business verticals under the same PAN). The 14th digit is a check digit (Z by default). The 15th digit is a checksum character for validation.

How is GST applied to software and SaaS products?

Packaged software (off-the-shelf) is taxed at 18% GST. Custom software development services are also 18%. SaaS (Software as a Service) delivered electronically is taxed at 18% under the category of information technology services. If the SaaS provider is outside India and the recipient is a registered business in India, the reverse charge mechanism applies. This calculator helps you compute the 18% GST on software invoices.

Is education exempt from GST?

Education services provided by pre-school, school education, and higher education institutions (up to a degree) are exempt from GST. Vocational training, skill development, coaching classes, and private tuition are taxable at 18% GST. Transportation of students by school buses is exempt. Hostel fees charged by educational institutions are exempt, but private hostels charge 12% GST.

Are healthcare services exempt from GST?

Yes, healthcare services provided by clinical establishments, authorised medical practitioners, and paramedics are exempt from GST. Medicines and pharmaceuticals are taxed at 5% GST. Medical devices like implants and equipment are taxed at 12% GST. Health insurance premiums are taxed at 18% GST. Cosmetic surgery (not medically necessary) is taxable at 18%.

How is GST applied to transport and logistics?

Goods transport by road (GTA) is taxed at 5% GST under the forward charge or 12% under reverse charge. Rail freight is 5% GST. Air transport of passengers in economy class is 5% GST, and business class is 12%. Cab services and ride-hailing (Uber, Ola) are 5% GST without input tax credit, or 12% with input tax credit. The e-way bill is required for goods movement above ₹50,000.

Why is electricity not covered under GST?

Electricity is excluded from GST and continues to be taxed through electricity duty and cess levied by state governments. The GST Council has discussed bringing electricity under GST but no decision has been taken. This means input tax credit on goods and services used for power generation cannot be claimed against GST output liability. Petrol, diesel, natural gas, and aviation turbine fuel (ATF) are also currently outside GST.

What is GST compensation cess and who pays it?

GST compensation cess is an additional tax levied on top of the GST rate on specific luxury and sin goods: automobiles, tobacco products, aerated drinks, coal, and pan masala. The cess was originally introduced to compensate states for revenue loss during the GST transition period (2017-2022) but has been extended. For example, a car at 28% GST may attract an additional 15-22% cess depending on engine capacity and type. Use this calculator with the total rate (GST + cess) to compute the tax.

What is the GST anti-profiteering rule?

The anti-profiteering rule requires businesses to pass on the benefit of any GST rate reduction or input tax credit to consumers by reducing prices proportionally. For example, if the GST rate on a product drops from 18% to 12%, the seller must reduce the price by the tax savings — not pocket the difference. The National Anti-Profiteering Authority (NAA) investigates violations and can impose penalties. In practice, enforcement has been limited, but businesses should document price reductions when rates change.

How do I calculate GST on a flat or apartment purchase?

For under-construction residential flats: affordable housing (up to ₹45 lakh, carpet area up to 60 sq m in metro / 90 sq m non-metro) attracts 1% GST without input tax credit. Non-affordable under-construction flats attract 5% GST without input tax credit. Ready-to-move-in flats with a completion certificate are exempt from GST — you only pay stamp duty (typically 5-7% varying by state) and registration charges (1-2%). Use this calculator with the applicable rate to compute the GST on the agreement value.

What transactions are covered under the GST reverse charge mechanism?

The reverse charge mechanism (RCM) applies to: (1) specified services like legal services, transport of goods by road (GTA), sponsorship, and director's remuneration; (2) imports of services; (3) purchases from unregistered suppliers by registered businesses (for specified goods). Under RCM, the recipient pays GST directly to the government instead of the supplier collecting it. Use Remove GST mode to compute the tax on RCM transactions.

What is the GST annual return (GSTR-9) and who needs to file it?

GSTR-9 is the annual return consolidating all monthly/quarterly returns for a financial year. It is mandatory for regular taxpayers with turnover above ₹2 crore. Businesses with turnover up to ₹2 crore can opt for a simplified version (GSTR-9A). The filing deadline is December 31 of the following financial year. The return includes details of outward supplies, inward supplies, input tax credit claimed, and tax paid. Late filing attracts ₹100 per day (₹200 for nil return) up to a maximum of 0.25% of turnover.

How does GST TDS work and who needs to deduct it?

TDS (Tax Deducted at Source) under GST applies to specified government departments and entities making payments above ₹2.5 lakh for goods or services to registered suppliers. The TDS rate is 2% (1% CGST + 1% SGST for intra-state, or 2% IGST for inter-state). The deducted amount is deposited with the government and the supplier can claim it as a credit against their GST liability. TDS certificates (Form GSTR-7A) are issued to the supplier. Private businesses are not required to deduct GST TDS.

Can I use this GST calculator for different countries?

This calculator is designed primarily for India's GST system (CGST/SGST/IGST split), but it works for any country with a VAT or GST. Enter the applicable rate and the base amount — the calculator computes the tax and total. For countries like Australia (10% GST), Singapore (9% GST), or the UK (20% VAT), simply enter the rate and use the Add or Remove GST mode. The CGST/SGST split is specific to India and can be ignored for other countries.

How do I calculate GST on a discount or coupon price?

GST is charged on the post-discount price, not the original price. If a product is listed at ₹2,000 with a 10% discount, the taxable value is ₹1,800 and GST at 18% is ₹324, making the total ₹2,124. The discount is applied before GST. However, if the discount is given after the sale (post-supply discount), it must be handled through a credit note and the GST adjusted in the return. Use this calculator with the discounted price as the base amount.

How do I calculate GST on an advance payment?

GST treatment depends on the type of supply and the applicable time-of-supply rules. For services, GST may become payable when an advance is received; for many goods transactions, tax is generally linked to the invoice or supply. Enter the taxable advance amount and applicable rate for an estimate, then confirm the correct invoice and return treatment with a tax professional.

How do I calculate GST on freight and delivery charges?

If freight is part of the value charged for supplying the goods, it is generally included in the taxable value before GST is calculated. Add the delivery or freight charge to the product value, then apply the applicable rate. If freight is a separate supply with a different tax treatment, calculate it separately and verify the invoice rules.