India GST Calculator
Calculate GST on any amount with rate selection (5%, 12%, 18%, 28%). Shows CGST + SGST split for intra-state and IGST for inter-state transactions.
GST Calculator
Common Rate Presets
GST Breakdown
Amount (Before GST)
₹10,000
GST @ 18%
₹1,800
CGST (9%)
₹900
SGST (9%)
₹900
Total Amount (Including GST)
₹11,800
Effective GST Rate
18.00%
Understanding GST Types
CGST + SGST (Intra-State Sale)
Central GST and State GST are charged separately (each half of the total rate) when goods are sold within the same state.
IGST (Inter-State Sale)
Integrated GST is charged when goods move between states or for interstate services.
Common GST Rates in India
- 0%: Food items (unprocessed), dairy, eggs
- 5%: Essential items, food grains, spices
- 12%: Processed foods, hair oil, footwear
- 18%: Most goods and services, electronics
- 28%: Luxury goods, sin goods (alcohol, tobacco)
Disclaimer
This calculator is for informational purposes only. Actual GST rates and applicability may vary based on specific product categories and special circumstances. Consult with a tax professional or GST department for accurate information on your specific transaction.
India's Four GST Slabs
Indian GST applies four main rates: 5% (essentials like packaged food, transport, basic services), 12% (processed food, business class travel, mobile phones), 18% (most goods and services - restaurants, financial services, telecom, software), and 28% (luxury goods, sin goods like tobacco, automobiles). Some categories are 0% (fresh produce, books, education, healthcare). Some attract additional cess on top of 28% (luxury cars, tobacco).
GST replaced the old VAT/Service Tax/Excise system in 2017. The headline rate is split between Central GST (CGST) and State GST (SGST) for intra-state, or Integrated GST (IGST) for inter-state. Customer-facing receipts show the total rate; the split happens at filing for the seller.
Adding and Removing GST
Adding GST to a base price: multiply by (1 + rate/100). ₹100 + 18% = ₹118. Removing GST from inclusive price: divide by (1 + rate/100). ₹118 / 1.18 = ₹100. Don't simply subtract 18% from a GST-inclusive price - that understates the original (₹118 - 18% = ₹96.76, wrong).
MRP (Maximum Retail Price) on packaged goods in India is GST-inclusive by law. So a ₹118 MRP at 18% GST means ₹100 base + ₹18 GST. Service invoices and B2B transactions usually quote pre-GST and add the rate. Always check whether the displayed price is pre or post-GST when comparing offers.
GST Registration and Input Tax Credit
Businesses with annual turnover above ₹40 lakh (₹20 lakh for special category states) must register for GST. Below the threshold, registration is optional. Once registered, you charge GST on sales and claim back GST paid on purchases (Input Tax Credit, ITC). The system creates a self-policing chain - each business has incentive to demand GST invoices from suppliers to claim ITC.
Filing is monthly (GSTR-1, GSTR-3B) or quarterly for small taxpayers under composition scheme. Late filing attracts ₹50/day late fee per return. Persistent non-compliance can lead to GST registration cancellation and supplier-side blacklisting that prevents ITC claims downstream.
Common Rate Categories You'll Encounter
Restaurants (non-AC, non-licensed): 5%, no ITC. AC restaurants/licensed: 5% with ITC restrictions. Hotels: 12% (₹1k-7.5k tariff), 18% (above ₹7.5k). Mobile phones, TVs, refrigerators: 18%. Cinema tickets above ₹100: 18%. Air travel (economy): 5%, business class: 12%. Cabs/ride-hailing: 5% if non-AC, 12% if AC.
Real estate is special: under-construction residential at 5% (1% for affordable housing), no GST on completed property. Health insurance: 18%. Most banking/financial services: 18%. Commercial property rent: 18%. Use the [India Income Tax Calculator](/india-income-tax-calculator) for personal tax integration; GST is a separate indirect tax system.
Frequently Asked Questions
What is the difference between CGST, SGST, and IGST?
Same total rate, different administrators. CGST + SGST applies to intra-state sales (5% + 5% to make 10%, etc.). IGST applies to inter-state sales (10% all to centre, then redistributed). UTGST replaces SGST in Union Territories. End consumer sees just the total rate.
Can I claim back GST on personal purchases?
No - ITC is only for registered businesses on business expenses. As an individual consumer, GST is the cost of doing business and not recoverable. Some specific cases (residential property purchase tax, certain imports) have separate refund mechanisms.
Why do some bills have separate CGST and SGST lines?
Compliance requirement - the bill must show both halves of the tax separately for audit and ITC tracking. This is standard for B2B invoices in particular. As a customer, the total is what you pay; the split matters more for the seller's filing.
What's the GST on imports?
Customs duty applies first, then IGST on the (CIF + customs) value. So a ₹10,000 import with 10% customs and 18% IGST: customs ₹1,000 + IGST on ₹11,000 = ₹1,980. Total ₹12,980. International shoppers should factor in both. Online cross-border purchases under ₹50,000 attract IGST collected by the courier or platform.
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