GST Calculator (India)
Calculate GST instantly. Add GST or extract GST from inclusive amounts. CGST/SGST/IGST split included for both intra-state and inter-state transactions.
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Common GST Slabs in India
TL;DR
To add GST, multiply the base price by the rate: ₹10,000 at 18% means ₹1,800 GST and ₹11,800 total. To remove GST from a price that already includes it, the base is inclusive × 100 ÷ (100 + rate) — so ₹11,800 inclusive of 18% works back to ₹10,000 base and ₹1,800 GST. On a transaction within one state the GST splits equally into CGST and SGST (9% + 9% for an 18% slab); on a sale across state lines the same total is charged as a single IGST line. The calculator above does both directions and the split for you.
GST rate slabs and what falls under each
Following the GST 2.0 rationalisation effective 22 September 2025, India moved to a simpler structure: the two main rates are 5% and 18%, alongside a nil (0%) category for essentials, a 40% rate for luxury and sin goods, and unchanged special rates for precious metals and stones. The earlier 12% and 28% slabs were withdrawn, with their items moved into the remaining slabs. The examples below are representative categories to help you pick the right slab — final classification for any specific item follows the official HSN/SAC code and CBIC notifications.
| Slab | Intra-state split | Representative goods / services |
|---|---|---|
| 0% (Nil) | 0% + 0% | Fresh fruit and vegetables, unbranded flour and cereals, fresh milk, printed books, healthcare and educational services |
| 5% | 2.5% + 2.5% | Daily essentials and most common goods: packaged and branded staple foods, edible oils, textiles and footwear below the notified threshold, many household items and basic appliances |
| 18% | 9% + 9% | The standard rate: most electronics and appliances, IT and software services, telecom, financial services, machinery, cars and motorcycles, and restaurants in larger establishments |
| 40% | 20% + 20% | Luxury and sin goods: pan masala, tobacco, aerated and caffeinated drinks, high-end and luxury vehicles, yachts and aircraft, and betting or gaming services |
| 3% / 0.25% | 1.5% + 1.5% / 0.125% + 0.125% | Special rates: gold, silver and processed jewellery (3%); rough/unworked diamonds and precious stones (0.25%) |
| 12% / 28% | Withdrawn | Removed in the 22 September 2025 GST 2.0 reform. Items previously here were reassigned, mostly to 5% or 18% (for example, cement moved from 28% to 18%) |
The 40% slab applies to luxury and sin goods, and a separate GST Compensation Cess can still apply to certain items such as tobacco products. Slabs, thresholds, and item classifications are revised periodically by the GST Council — always confirm against the latest CBIC notification before filing.
GST-inclusive vs GST-exclusive: the formulas
The single most common mistake is treating a price that already includes GST as if it were the base. An MRP on a shelf is GST-inclusive; a B2B quote is usually GST-exclusive. Here is exactly how each direction works, using a 18% rate as the worked example.
| You start with | Formula | Example (18%) |
|---|---|---|
| Base price (exclusive), adding GST | GST = base × rate ÷ 100 | 10,000 × 18 ÷ 100 = ₹1,800 GST; total ₹11,800 |
| Total (inclusive), removing GST | base = inclusive × 100 ÷ (100 + rate) | 11,800 × 100 ÷ 118 = ₹10,000 base; GST ₹1,800 |
| GST amount inside an inclusive price | GST = inclusive × rate ÷ (100 + rate) | 11,800 × 18 ÷ 118 = ₹1,800 GST |
For the intra-state split, take the GST amount and halve it: ₹1,800 becomes ₹900 CGST + ₹900 SGST. For an inter-state sale, the whole ₹1,800 is charged as IGST. The total tax is identical either way; only the line items and the governments that receive the revenue change.
Do you charge CGST + SGST or IGST?
GST is a destination-based tax, so the deciding factor is the place of supplyrelative to the supplier's location — not where the buyer happens to be standing.
- Intra-state (same state) — supplier and place of supply are in the same state or union territory. Charge CGST + SGST (or CGST + UTGST in a union territory), each at half the slab rate. The CGST half goes to the central government and the SGST half to the state.
- Inter-state (different states) — supplier and place of supply are in different states. Charge a single IGST line at the full slab rate. IGST also applies to imports and to supplies to or from a Special Economic Zone.
- The arithmetic identity — IGST rate always equals CGST rate + SGST rate. An 18% slab is either 9% + 9% intra-state or 18% IGST inter-state; the buyer pays the same total.
GST questions people actually search
How do I remove GST from a price that already includes it?
Divide the inclusive amount by (100 + rate) and multiply by 100: base = inclusive × 100 ÷ (100 + rate). For an 18% item priced at ₹11,800 inclusive, the base is 11,800 × 100 ÷ 118 = ₹10,000, and the GST embedded is ₹1,800. Switch the calculator above to "Remove GST" mode to do this in one step.
What is the difference between CGST, SGST, and IGST?
CGST and SGST are the central and state halves of GST on a transaction within a single state — an 18% slab becomes 9% CGST + 9% SGST. IGST is the single tax charged on inter-state transactions at the full slab rate (18%). The IGST rate always equals the CGST rate plus the SGST rate, so the buyer pays the same total either way.
What are the GST slabs in India?
After the GST 2.0 reform effective 22 September 2025, the two main slabs are 5% and 18%, with a nil (0%) category for essentials such as fresh produce and unbranded staples, and a 40% rate for luxury and sin goods. Special rates of 3% on gold and jewellery and 0.25% on rough precious stones continue. The earlier 12% and 28% slabs were withdrawn and their items reassigned, mostly to 5% or 18%. Rates are reviewed periodically by the GST Council.
How do I find the GST amount inside an inclusive price?
Use GST = inclusive × rate ÷ (100 + rate). For ₹11,800 inclusive of 18%, that is 11,800 × 18 ÷ 118 = ₹1,800. This is the shortcut to the tax component without first computing the base price — useful when you only need the GST figure for an invoice or input-credit entry.
Is the total tax higher on an inter-state sale than an intra-state sale?
No. The total GST is identical. An 18% slab is 9% CGST + 9% SGST intra-state, or 18% IGST inter-state — both add up to 18%. Only the split and the recipient governments differ; the price the buyer pays does not change because the sale crosses a state border.
Are these calculations a substitute for professional tax advice?
No. This calculator and reference are for general information and quick estimation only. The correct GST rate for a specific product or service depends on its HSN/SAC classification, your registration status, and current CBIC notifications. For filing, invoicing, or compliance decisions, consult a qualified chartered accountant or GST practitioner.
Disclaimer:This tool provides general information and arithmetic estimates about India's Goods and Services Tax. It is not tax, legal, or financial advice. GST rates, slabs, thresholds, and item classifications are set by the GST Council and notified by the CBIC, and they change over time. Always verify the applicable rate and rules for your specific transaction against official sources, or consult a qualified professional, before relying on any figure for invoicing, filing, or compliance.