GST Calculator India
Add or remove GST with common and special notified rate presets
Base Amount
₹10,000.00
GST (18%)
₹1,800.00
Total Amount
₹11,800.00
Tax Breakdown
Quick GST Table
| Amount | 0.25% GST | 1.5% GST | 3% GST | 5% GST | 18% GST | 40% GST |
|---|---|---|---|---|---|---|
| ₹1,000.00 | ₹1,002.50 | ₹1,015.00 | ₹1,030.00 | ₹1,050.00 | ₹1,180.00 | ₹1,400.00 |
| ₹5,000.00 | ₹5,012.50 | ₹5,075.00 | ₹5,150.00 | ₹5,250.00 | ₹5,900.00 | ₹7,000.00 |
| ₹10,000.00 | ₹10,025.00 | ₹10,150.00 | ₹10,300.00 | ₹10,500.00 | ₹11,800.00 | ₹14,000.00 |
| ₹50,000.00 | ₹50,125.00 | ₹50,750.00 | ₹51,500.00 | ₹52,500.00 | ₹59,000.00 | ₹70,000.00 |
| ₹1,00,000.00 | ₹1,00,250.00 | ₹1,01,500.00 | ₹1,03,000.00 | ₹1,05,000.00 | ₹1,18,000.00 | ₹1,40,000.00 |
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📖 Learn More About GST Calculator India
How GST Calculator Works
India's Goods and Services Tax (GST) is a destination-based indirect tax on supplies of goods and services, implemented on 1 July 2017. The applicable rate and tax split depend on the notified HSN/SAC entry, place-of-supply rules, exemptions and transaction facts.
GST is charged through the supply chain, while eligible registered businesses may claim Input Tax Credit (ITC) on qualifying inward supplies. ITC is subject to invoice, filing, business-use and statutory conditions; it is not an automatic credit for every purchase.
This calculator handles both scenarios: Add GST (when you have a base price and want to know the final amount with tax) and Remove GST (when you have an MRP that already includes GST and want to find the base price and exact tax amount). It shows CGST with SGST or UTGST for intra-state transactions, and IGST for inter-state transactions.
📐 GST Calculation Formulas
Adding GST to Base Price:
GST Amount = Base Price × Rate ÷ 100
Total = Base Price + GST Amount
Example (18% GST):
Base: ₹10,000
GST = ₹10,000 × 18% = ₹1,800
Total = ₹11,800
CGST = ₹900 | SGST = ₹900
Removing GST from MRP (Reverse):
Base = MRP × 100 ÷ (100 + Rate)
GST Amount = MRP − Base Price
Example (18% GST):
MRP: ₹11,800
Base = 11,800 × 100 ÷ 118 = ₹10,000
GST = 11,800 − 10,000 = ₹1,800
GST Rate Chart, Common Goods & Services India 2026
From 22 September 2025, most notified goods moved to 5%, 18% or selected 40% schedules. Special goods rates of 3%, 1.5% and 0.25% continue. Specified pan-masala and tobacco products transitioned on 1 February 2026; bidi is 18%, while most specified tobacco and pan-masala products are 40%. The applicable rate depends on the HSN/SAC and notification entry.
| GST Rate | Examples |
|---|---|
| 0% | Examples vary by the goods and service schedules: fresh vegetables, fruits, milk, eggs, specified grains and prasadam supplied by religious places may be nil-rated or exempt; only specified education, healthcare and religious services qualify. |
| 0.25% | Specified rough diamonds and other goods covered by the relevant 0.125% CGST schedule entry, producing a 0.25% total intra-state rate. |
| 1.5% | Specified worked or synthetic diamonds and related notified goods covered by the 0.75% CGST schedule entry, producing a 1.5% total intra-state rate. |
| 3% | Specified precious metals, jewellery and related notified goods. Confirm the exact HSN and schedule entry. |
| 5% | A widely used notified rate for selected goods and services. Item descriptions, value conditions and HSN/SAC entries decide applicability. |
| 18% | A widely used notified rate for goods and services, including many professional and digital services. Verify classification and any exemption. |
| 40% | Only notified demerit goods and services; includes specified beverages and, from 1 February 2026, specified pan-masala and tobacco products. Bidi is 18%. |
💡 GST Tips for Businesses & Consumers
🧾 Always Check HSN/SAC Code
Every product has an HSN (Harmonized System of Nomenclature) code and every service has an SAC code used for classification. Product form, packaging, value and notification conditions can change the applicable entry. Check the exact schedule and current notification before charging tax.
💰 Claim All Eligible Input Tax Credits
Input Tax Credit allows an eligible registered business to offset GST paid on qualifying inward supplies against output tax. Eligibility is fact-specific. Section 17(5) blocks or restricts credit for specified categories, with conditions and exceptions. Verify business use, invoice eligibility, supplier filing, GSTR-2B and the applicable statutory exception before claiming.
📅 File GST Returns on Time
GSTR-1 is generally due on the 11th monthly or 13th quarterly. Monthly GSTR-3B is generally due on the 20th; QRMP quarterly GSTR-3B is generally due on the 22nd or 24th by state group. GSTR-9, where required, is generally due by the notified annual deadline. Late-fee, interest and relief rules vary by form, period, nil or non-nil return, turnover and notified changes; verify the applicable portal advisory before filing.
🛒 E-Commerce Registration and TCS
Registration depends on the supply and the applicable notification; qualifying service suppliers and qualifying intra-state goods suppliers through an ECO can have threshold relief subject to conditions. For taxable supplies on which an ECO collects section 52 TCS, the combined rate is 0.5% from 10 July 2024. Reconcile the operator statement with the electronic cash ledger.
🔍 Verify Vendor GSTIN Before Paying
Verify a supplier's GSTIN with Search Taxpayer at gst.gov.in before relying on an invoice. Reconcile invoices against GSTR-2B, and verify section 16 and section 17 eligibility conditions before claiming ITC.
📋 Composition Scheme: Small Business Option
Eligible goods and restaurant suppliers may use regular composition where prior-financial-year turnover is generally up to ₹1.5 crore (₹75 lakh in notified states): 1% for manufacturers and traders, and 5% for restaurants. A separate service or mixed-supply scheme applies up to ₹50 lakh at 6%. Composition taxpayers cannot claim ITC or make inter-state outward supplies; they generally file annual GSTR-4 and make quarterly payments or statements through CMP-08.
Primary GST References
This calculator performs arithmetic; it does not determine classification. Check the latest notification entry, HSN/SAC, place-of-supply facts and invoice conditions before filing or charging tax.
- Notification 09/2025, rate schedules effective 22 September 2025
- Notification 19/2025, tobacco changes effective 1 February 2026
- CBIC GST registration and composition update
- GST Portal QRMP due-date advisory
- Notification 05/2025, specified-premises restaurant rules
- Notification 34/2023, conditional ECO registration relief
- Notification 15/2024, section 52 TCS rate from 10 July 2024
- GST Council composition levy guidance for goods and restaurants
- GST Council composition guidance for service and mixed suppliers
- CGST Act section 17, blocked-credit rules and exceptions
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Frequently Asked Questions
What is GST and when was it implemented in India?
GST (Goods and Services Tax) is a destination-based indirect tax implemented in India on 1 July 2017. In an intra-state supply, the tax is generally split into CGST and SGST or UTGST. In an inter-state supply, IGST generally applies. The correct treatment still depends on the place-of-supply and classification rules.
What are the GST slabs in India?
From 22 September 2025, most notified goods moved to 5%, 18% or selected 40% schedules. Special goods rates of 3%, 1.5% and 0.25% continue. Specified pan-masala and tobacco products transitioned on 1 February 2026; bidi is 18%, while most specified tobacco and pan-masala products are 40%. The applicable rate depends on the HSN/SAC and notification entry.
What is the difference between CGST, SGST, and IGST?
For an intra-state transaction, GST is generally split equally into CGST and SGST or UTGST. For example, an 18% rate is usually 9% CGST plus 9% SGST. For an inter-state transaction, IGST generally applies at the full notified rate. Place-of-supply rules determine whether a transaction is intra-state or inter-state.
How to calculate GST from MRP (reverse calculation)?
When an MRP already includes GST, use: Base Price = MRP × 100 ÷ (100 + GST Rate). GST Amount = MRP − Base Price. Example: MRP ₹1,180 with 18% GST gives a ₹1,000 base price and ₹180 GST.
How to add GST to a base price?
Use: GST Amount = Base Price × GST Rate ÷ 100. Total = Base Price + GST Amount. Example: a ₹10,000 base price with 18% GST gives ₹1,800 GST and an ₹11,800 total.
Who needs to register for GST?
Registration thresholds depend on supply type and jurisdiction. Exclusive goods are generally ₹40 lakh (₹20 lakh in notified jurisdictions); services or mixed supplies are generally ₹20 lakh (₹10 lakh in Manipur, Mizoram, Nagaland and Tripura). Threshold exemptions exist for qualifying inter-state service suppliers, qualifying service suppliers through e-commerce, and qualifying intra-state goods suppliers through an ECO under Notification 34/2023. Other section 24 categories and conditions may still require registration.
What is the GST rate on restaurant food?
Restaurant service other than at specified premises is generally 5% without ITC; at specified premises it is generally 18% with ITC. From FY 2025-26, specified-premises status generally depends on prior-financial-year accommodation value above ₹7,500 for any unit or a valid opt-in declaration. Outdoor catering and sweet-shop or bakery transactions depend on premises and supply-classification facts; verify the invoice and HSN/SAC.
What is Input Tax Credit (ITC) in GST?
Input Tax Credit allows an eligible registered business to offset GST paid on qualifying inward supplies against output tax. Eligibility is fact-specific. Section 17(5) blocks or restricts credit for specified categories, with conditions and exceptions. Verify business use, invoice eligibility, supplier filing, GSTR-2B and the applicable statutory exception before claiming.
What is GSTIN and how can it be verified?
GSTIN is the identifier assigned to a GST registration. Verify its legal name, registration status and principal place of business with Search Taxpayer on gst.gov.in before relying on an invoice.
What are the GST return filing deadlines?
GSTR-1 is generally due on the 11th monthly or 13th quarterly. Monthly GSTR-3B is generally due on the 20th; QRMP quarterly GSTR-3B is generally due on the 22nd or 24th by state group. GSTR-9, where required, is generally due by the notified annual deadline. Late-fee, interest and relief rules vary by form, period, nil or non-nil return, turnover and notified changes; verify the applicable portal advisory before filing.