🧾 GST Calculator

Calculate GST at all Indian rates (5%, 12%, 18%, 28%) with automatic CGST and SGST breakdown. Add GST to base amount or remove GST from inclusive amount instantly.

Amount (₹) GST Rate

About the GST Calculator

India's Goods and Services Tax (GST) system was introduced in July 2017 to replace multiple indirect taxes. Our GST calculator handles all four GST rates (5%, 12%, 18%, 28%) and shows the CGST/SGST split automatically, making it perfect for business invoicing, expense calculations, and tax planning.

Understanding GST Rates in India

5% GST: Essential items like food, footwear, branded paneer, packaged chicken
12% GST: Computers, processed foods, butter, cheese, ghee, mobiles
18% GST: Most services, electronics, restaurants (non-AC), soap, toothpaste
28% GST: Luxury items, automobiles, ACs, refrigerators, cement
0% GST (Exempt): Fresh fruits, vegetables, milk, eggs, education, healthcare

CGST vs SGST vs IGST

CGST (Central GST): Goes to the central government, always half of total GST
SGST (State GST): Goes to the state government, always half of total GST
IGST (Integrated GST): Applied on inter-state transactions, equal to total GST

For example, on a ₹1000 product with 18% GST: Total GST = ₹180. If intra-state: CGST = ₹90 + SGST = ₹90. If inter-state: IGST = ₹180.

Add GST vs Remove GST

Add GST (Exclusive): Use when you have the base price and want to find the total with GST. Example: Product priced at ₹1000 + 18% GST = ₹1180.

Remove GST (Inclusive): Use when the price already includes GST and you want to find the base. Example: ₹1180 inclusive of 18% GST → Base = ₹1000, GST = ₹180.

Complete GST Rate List for Common Goods and Services in India

Knowing the correct GST rate for your product or service is essential before using the calculator. Here is a quick reference for the most common categories:

0% GST (Exempt): Fresh fruits and vegetables, milk, eggs, bread, salt, unbranded flour (atta), unbranded rice, books, newspapers, contraceptives, and services like agriculture, health, and education.

5% GST: Packaged food items, edible oils, sugar, tea, coffee, domestic LPG, kerosene, economy class air tickets, transport services (rail and road), restaurants without AC, and life-saving drugs.

12% GST: Butter, cheese, ghee, fruit juices, Ayurvedic medicines, mobile phones (as of recent revision), toothpaste, hair oil, business class air tickets, non-AC hotels, and construction materials like cement blocks.

18% GST: Most services including telecom, IT services, banking, and insurance. Also applies to: refrigerators, washing machines, cameras, monitors, pasta, cornflakes, pastries, soap, shampoo, AC restaurants, and hotel rooms above ₹2,500 per night.

28% GST: Luxury and sin goods: cars, motorcycles above 350cc, aircraft for personal use, yachts, cigarettes, tobacco, aerated drinks, casinos, and online gaming. Many items in this slab also attract an additional Compensation Cess.

CGST vs SGST vs IGST — What's the Difference?

When you see a GST invoice, the tax is split into components based on whether the transaction is intra-state (within same state) or inter-state (between states):

CGST (Central GST): Goes to the Central Government. Applies on intra-state transactions. Always equal to SGST.
SGST (State GST): Goes to the State Government. Applies on intra-state transactions. Always equal to CGST.
IGST (Integrated GST): Goes to the Central Government (then distributed to states). Applies on inter-state transactions and imports. Equal to CGST + SGST combined.
UTGST (Union Territory GST): Applies instead of SGST for transactions in Union Territories without a legislature (like Dadra & Nagar Haveli, Chandigarh, Lakshadweep).

Our calculator shows the CGST and SGST split automatically, making it easy to fill GST invoices correctly for intra-state transactions.

GST Registration — Who Needs It?

GST registration is mandatory if:

Your annual turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services) — this is the standard threshold for most states.
Your turnover exceeds ₹10 lakh if you are in special category states (Northeast states, Himachal Pradesh, Uttarakhand, J&K).
You make inter-state taxable supplies, regardless of turnover.
You sell goods through e-commerce platforms like Amazon, Flipkart, or Meesho.
You are a casual taxable person (e.g., exhibiting at trade fairs in other states).

Voluntary GST registration is also available for businesses below the threshold who want to claim Input Tax Credit (ITC) on their purchases.

Input Tax Credit (ITC) — How Businesses Save on GST

One of the biggest advantages of GST for businesses is the Input Tax Credit system. ITC allows you to deduct the GST you paid on purchases from the GST you collect from customers, so you only pay the net difference to the government.

Example: You buy raw materials worth ₹1,00,000 and pay 18% GST = ₹18,000. You sell finished goods worth ₹1,50,000 and collect 18% GST = ₹27,000. Your GST payable to government = ₹27,000 − ₹18,000 = ₹9,000.

This prevents the cascading effect of tax-on-tax that existed under the old VAT/service tax regime.

GST Filing Deadlines You Should Know

GSTR-1 (Outward Supplies): Monthly filers — 11th of the following month. Quarterly filers (QRMP scheme) — 13th of the month following the quarter.
GSTR-3B (Summary Return): Monthly — 20th, 22nd, or 24th depending on your state. Quarterly — 22nd or 24th of the month following the quarter.
GSTR-9 (Annual Return): December 31 of the following financial year.
Late fee: ₹50 per day (₹25 CGST + ₹25 SGST) for regular returns, maximum ₹10,000.

How to Use 🧾 GST Calculator

Step 1: Enter the Amount
Input the rupee amount you want to calculate GST on.
Step 2: Select GST Rate
Choose 5%, 12%, 18%, or 28% based on the product/service category.
Step 3: Choose Add or Remove
Select 'Add GST' if your amount is exclusive of GST, or 'Remove GST' if it's already inclusive.
Step 4: Click Calculate GST
Get instant results with base amount, GST amount, total amount, and CGST/SGST breakdown.
Step 5: Use Results in Invoice
Use these calculations to create GST-compliant invoices for your business.

Frequently Asked Questions

What is GST?

Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. It replaced multiple taxes like VAT, service tax, excise duty, etc., when introduced on July 1, 2017.

How is GST calculated?

For exclusive amount: GST = Amount × Rate. For inclusive amount: GST = Amount × Rate / (100 + Rate). Total GST is split equally as CGST and SGST for intra-state transactions.

When is IGST charged instead of CGST+SGST?

IGST is charged on inter-state supplies (when seller and buyer are in different states). For intra-state (same state) supplies, CGST + SGST is charged equally.

What is GST registration threshold?

Businesses with annual turnover above ₹40 lakh (₹20 lakh in special category states) must register for GST. Service providers have a ₹20 lakh threshold (₹10 lakh in special states).

Can I claim Input Tax Credit (ITC)?

Yes, registered GST businesses can claim ITC on GST paid on purchases (inputs) used for business. This reduces the net GST you pay to the government.

How often should I file GST returns?

GSTR-1 (sales) is filed monthly, GSTR-3B (summary) is filed monthly, GSTR-9 (annual) is filed yearly. Small taxpayers under composition scheme file quarterly.

Are there penalties for late GST filing?

Yes, ₹50/day (₹20/day for NIL returns) up to ₹5000 maximum. Plus interest at 18% per annum on unpaid tax.

Is GST applicable on freelance income in India?

Yes. Freelancers providing services are subject to GST if their annual income exceeds ₹20 lakh (₹10 lakh in special category states). Below the threshold, GST registration is optional. Services exported to foreign clients (like working for an overseas company) are zero-rated under GST — meaning no GST is charged but you can claim refunds on input taxes.

What is the GST rate on real estate in India?

For under-construction properties: 5% GST without ITC for regular housing, 1% for affordable housing (up to ₹45 lakh value). For completed (ready-to-move) properties with occupancy certificate: No GST. Land sale is also outside GST scope. Always confirm with your developer whether the quoted price is GST-inclusive or exclusive.

Can I claim GST refund if I overpay?

Yes. GST refunds can be claimed in cases of excess payment, exports (zero-rated supply), accumulated ITC that cannot be offset, or inverted duty structure (where tax on inputs is higher than on output). Refund applications are filed on the GST portal (gst.gov.in) and must be submitted within 2 years from the relevant date.