GST Calculator
Calculate GST amount with CGST, SGST & IGST breakdown for intrastate and interstate transactions.
Enter amount and GST rate to calculate
GST Rate Slabs in India
| Rate | Category | Examples |
|---|---|---|
| 0% | Exempt | Fresh fruits, vegetables, milk, eggs, salt, cereals, stamps |
| 5% | Essential | Packaged food, medicines, railway transport, life insurance |
| 12% | Standard | Computers, processed food, mobile phones, butter, ghee |
| 18% | Standard | Most services, restaurants, banking, insurance, electronics |
| 28% | Luxury | Cars, tobacco products, luxury hotels, aerated drinks, casinos |
How to Use This GST Calculator
Enter the base amount and select the GST rate. Choose whether to add GST to the amount (exclusive) or remove GST from an inclusive price. Select the transaction type for CGST+SGST or IGST breakdown.
What is GST?
GST (Goods and Services Tax) is India's unified indirect tax system implemented on July 1, 2017, replacing multiple cascading taxes including VAT, service tax, central excise duty, and octroi. It is a comprehensive, multi-stage, destination-based tax collected at each stage of the supply chain, with input tax credit (ITC) available to businesses on taxes paid at earlier stages.
- GST has a dual structure: CGST (Central GST) and SGST (State GST) apply equally for intrastate transactions (each at half the total GST rate), while IGST (Integrated GST) applies to interstate transactions at the full rate.
- India's GST rate slabs: 0% (essential goods: fresh food, medicines), 5% (packaged food, life insurance), 12% (computers, processed food), 18% (most services, electronics, restaurants), and 28% (luxury goods, cars, tobacco).
- Input Tax Credit (ITC) allows GST-registered businesses to offset GST paid on purchases against GST collected on sales — preventing cascading taxation and ensuring GST applies only to value added.
- GST registration is mandatory for businesses with annual turnover above ₹40 lakhs (₹20 lakhs for service providers) — below this threshold, businesses can opt for the Composition Scheme with simplified compliance.
GST Formula
- GST Amount = Base Amount × (Rate / 100)
- Total = Base Amount + GST Amount
- GST Inclusive (Remove GST):
- Base Amount = Total / (1 + Rate / 100)
- GST Amount = Total − Base Amount
- CGST = SGST = GST Amount / 2 (for Intrastate)
- IGST = GST Amount (for Interstate)
CGST vs SGST vs IGST
CGST (Central GST): Collected by the Central Government on intrastate (within the same state) transactions. Equal to half the total GST rate.
SGST (State GST): Collected by the State Government on intrastate transactions. Equal to half the total GST rate.
IGST (Integrated GST): Collected by the Central Government on interstate (between two states) transactions. Equal to the full GST rate.
Frequently Asked Questions
GST (Goods and Services Tax) is India's unified indirect tax system implemented on July 1, 2017. It replaced multiple taxes like VAT, service tax, and excise duty with a single national tax. GST has made the Indian tax system simpler and more transparent.
For intrastate transactions (buying within the same state), GST is split equally into CGST (goes to Central Government) and SGST (goes to State Government). For interstate transactions (buying from a different state), only IGST applies, which goes to the Central Government and is later shared with the destination state.
GST Exclusive means the price does not include GST — you add GST on top. GST Inclusive means the price already includes GST — you need to extract the base amount and GST portion separately. This calculator handles both modes.
Input Tax Credit allows businesses registered under GST to offset the GST paid on purchases (inputs) against the GST collected on sales. This avoids the cascading effect of taxes and ensures GST is levied only on the value added at each stage of the supply chain.
Items completely exempt from GST include fresh fruits and vegetables, milk, eggs, unprocessed food grains, health and education services, and certain government services. Exports are zero-rated (0% GST with ITC benefits).