GST Calculator India
Quickly add (exclusive) or remove (inclusive) GST from any amount with real-time CGST, SGST, IGST tax breakdown and visual share charts.
Tax Breakdown
18% GSTHow Goods and Services Tax (GST) is Calculated in India
The Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based indirect tax levied on the supply of goods and services in India under the CGST Act, SGST Act, and IGST Act, 2017.
Understanding whether an invoice amount is exclusive of GST (base amount before tax) or inclusive of GST (gross consumer retail price) is vital for accurate pricing, invoicing, filing GSTR-1 & GSTR-3B returns, and claiming Input Tax Credit (ITC).
Used when you know the base price and want to add GST on top:
Example: Base = ₹1,000, GST 18% → GST = ₹180, Total = ₹1,180.
Used when you know the MRP or final price and need to extract original base:
Example: MRP = ₹1,180 at 18% → Base = ₹1,000, GST = ₹180.
Indian GST Tax Slabs & Applicable Commodities
| Tax Slab | CGST % | SGST % | IGST % | Common Goods & Services |
|---|---|---|---|---|
| 0% (Nil Rated) | 0% | 0% | 0% | Fresh milk, eggs, fresh vegetables, unbranded grains, salt, hearing aids. |
| 0.25% | 0.125% | 0.125% | 0.25% | Cut and polished diamonds, precious and semi-precious stones. |
| 3% | 1.5% | 1.5% | 3% | Gold, silver, platinum jewellery, coins, precious metal artefacts. |
| 5% | 2.5% | 2.5% | 5% | Packaged food, tea, coffee, edible oils, medicines, footwear under ₹1,000, railways economy. |
| 12% | 6% | 6% | 12% | Processed foods, butter, cheese, ghee, mobile phones, computers, business class air tickets. |
| 18% (Standard) | 9% | 9% | 18% | IT services, software SaaS, financial services, telecom, restaurants, cosmetics, furniture. |
| 28% (Luxury/Sin) | 14% | 14% | 28% | Motor vehicles, air conditioners, aerated drinks, cigarettes, luxury items (+ GST Cess). |
Intra-State vs Inter-State GST Rules
Under Indian tax laws, the location of the supplier and the Place of Supply (POS) determine the tax component:
- Intra-State Supply (Within same State/UT): Tax is split exactly 50:50 into Central GST (CGST) for the Union Government and State GST (SGST) / UTGST for the respective state government.
- Inter-State Supply (Across different States/UTs or Import/Export): 100% of the tax is levied as Integrated GST (IGST) and collected by the Central Government, which then apportions the destination state's share.