GST Calculator India
Add or Remove GST — CGST, SGST, IGST breakdown for all slabs
Base Amount
₹10,000.00
GST (18%)
₹1,800.00
Total Amount
₹11,800.00
Tax Breakdown
Quick GST Table
| Amount | 3% GST | 5% GST | 12% GST | 18% GST | 28% GST |
|---|---|---|---|---|---|
| ₹1,000.00 | ₹1,030.00 | ₹1,050.00 | ₹1,120.00 | ₹1,180.00 | ₹1,280.00 |
| ₹5,000.00 | ₹5,150.00 | ₹5,250.00 | ₹5,600.00 | ₹5,900.00 | ₹6,400.00 |
| ₹10,000.00 | ₹10,300.00 | ₹10,500.00 | ₹11,200.00 | ₹11,800.00 | ₹12,800.00 |
| ₹50,000.00 | ₹51,500.00 | ₹52,500.00 | ₹56,000.00 | ₹59,000.00 | ₹64,000.00 |
| ₹1,00,000.00 | ₹1,03,000.00 | ₹1,05,000.00 | ₹1,12,000.00 | ₹1,18,000.00 | ₹1,28,000.00 |
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📖 Learn More About GST Calculator India
How GST Calculator Works
India's Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services. Implemented on July 1, 2017, it replaced over 17 central and state-level taxes, creating a unified national market. The GST Council (chaired by the Finance Minister) periodically reviews and revises GST rates based on economic conditions.
GST is levied at every stage of the supply chain, but businesses can claim Input Tax Credit (ITC) on taxes paid at previous stages. This ensures that the tax is ultimately borne only by the final consumer — eliminating the cascading effect of multiple taxes. For consumers, the visible GST is always on the final bill; for businesses, effective GST is the difference between output tax and ITC.
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 also shows the CGST/SGST split 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
| GST Rate | Examples |
|---|---|
| 0% | Fresh vegetables, fruits, milk, eggs, wheat, rice, education, healthcare, temples/mosques/churches |
| 5% | Packaged food, sugar, tea, coffee, edible oil, domestic LPG, economy air tickets, footwear under ₹1000, transport |
| 12% | Processed/frozen food, butter, ghee, cheese, mobiles, business class tickets, non-AC restaurants |
| 18% | IT/software services, banking, insurance, telecom, AC restaurants, cameras, washing machines, paints, hair oil, toothpaste |
| 28% | Cars, motorcycles (350cc+), aerated drinks, tobacco, cement, AC units, dishwashers, luxury watches |
💡 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 that determines its GST rate. The same product can have different rates based on form — e.g., fresh fruit (0%) vs. packaged dried fruit (12%). Check HSN codes on the GST Council website or with your CA to ensure you're charging the correct rate.
💰 Claim All Eligible Input Tax Credits
Businesses often miss ITC claims. Ensure: Supplier is GST registered, supply is for business purposes, you have a valid tax invoice, and the supplier has filed GSTR-1 and the credit reflects in your GSTR-2B. ITC is not available on: personal use, food/beverages, health club memberships, outdoor catering, employee gifts. Reconcile GSTR-2B with purchase register monthly.
📅 File GST Returns on Time
Late filing attracts ₹50/day penalty (₹20/day for NIL returns). Missing returns can block ITC for your buyers — which can harm your business relationships. Set calendar reminders for GSTR-1 (11th/13th) and GSTR-3B (20th). Use GST-compatible accounting software (Tally, Zoho Books, ClearTax GST) to automate return filing and reduce errors.
🛒 E-Commerce Sellers: Mandatory Registration
If you sell on Amazon, Flipkart, Meesho, or any marketplace — GST registration is mandatory regardless of turnover. The marketplace deducts TCS (Tax Collected at Source) of 1% before remitting your payments. Without GST registration, you cannot claim this TCS back. Also ensure your products' HSN codes are correct on marketplaces to avoid future complications.
🔍 Verify Vendor GSTIN Before Paying
Always verify your supplier's GSTIN at gst.gov.in before making large B2B payments. Fake GSTIN invoice scams can deny your ITC claim. Also check the supplier's return filing history — if they haven't been filing GSTR-1, the ITC in your GSTR-2B may be reversed. Choose suppliers with clean compliance history for significant purchases.
📋 Composition Scheme: Small Business Option
Small businesses with turnover under ₹1.5 crore (₹75 lakh for some services) can opt for GST Composition Scheme: Pay 1-2% GST on turnover (no ITC). File quarterly returns (vs monthly). Simpler compliance. Cannot make inter-state sales. Must display "Composition Taxable Person" on bills. Ideal for local traders, restaurants, and small manufacturers who primarily serve end consumers.
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Frequently Asked Questions
What is GST and when was it implemented in India?
GST (Goods and Services Tax) is India's unified indirect tax system implemented on July 1, 2017. It replaced a complex web of 17 central and state taxes including VAT, service tax, excise duty, CST, and octroi. GST follows the principle of 'One Nation, One Tax' and is a destination-based tax — meaning it is collected at the point of consumption, not production. India's GST is a dual-structure with both Central GST (CGST) and State GST (SGST) collected simultaneously.
What are the GST slabs in India?
India has 5 primary GST rate slabs: 0% — Essential items: milk, vegetables, grains, eggs, education, healthcare. 5% — Mass consumption: packaged food, footwear under ₹1000, transport (economy class). 12% — Standard: processed food, construction materials, non-AC restaurants. 18% — Most goods and services: IT services, banking, telecom, restaurants (AC), chemicals, paints. 28% — Luxury and sin goods: cars, motorcycles above 350cc, tobacco, aerated drinks, cement, AC units.
What is the difference between CGST, SGST, and IGST?
For intra-state transactions (buyer and seller in same state): GST is split equally into CGST (goes to Central Government) and SGST (goes to State Government). Example: 18% GST = 9% CGST + 9% SGST. For inter-state transactions (buyer and seller in different states): Only IGST (Integrated GST) applies at the full rate. The state of origin gets nothing; IGST revenue is shared between Centre and destination state. This ensures tax revenue flows to the consuming state.
How to calculate GST from MRP (reverse calculation)?
When a product's MRP already includes GST and you want to find the base price and GST amount separately, use: Base Price = MRP × 100 ÷ (100 + GST Rate). GST Amount = MRP − Base Price. Example: MRP ₹1,180 with 18% GST. Base Price = 1,180 × 100 ÷ 118 = ₹1,000. GST = ₹1,180 − ₹1,000 = ₹180. Our calculator does this instantly with the 'Remove GST' toggle.
How to add GST to a base price?
Adding GST to base price: GST Amount = Base Price × GST Rate ÷ 100. Total (with GST) = Base Price + GST Amount. Example: Base price ₹10,000 with 18% GST. GST = ₹10,000 × 18 ÷ 100 = ₹1,800. Total = ₹10,000 + ₹1,800 = ₹11,800. For CGST/SGST split (intra-state): CGST = ₹900, SGST = ₹900.
Who needs to register for GST?
Mandatory GST registration required if: Annual turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services) — ₹10 lakh for special category states. You make inter-state taxable supplies (any amount). You sell on e-commerce platforms (Amazon, Flipkart etc.) — no threshold exemption. You're a casual taxable person or non-resident taxable person. Your previous registration was cancelled. Voluntary registration is allowed even below threshold.
What is the GST rate on restaurant food?
Restaurant GST rates in India: Non-AC restaurants: 5% GST (no ITC). AC restaurants: 5% GST (no ITC) — note, this was changed from 18% to 5% in 2017. Hotel restaurants (room tariff above ₹7,500/night): 18% GST. Outdoor catering: 5% GST. Sweet shops/bakeries: 5% GST on food items. Note: Restaurants cannot claim Input Tax Credit (ITC) on the 5% slab, which may affect prices.
What is Input Tax Credit (ITC) in GST?
Input Tax Credit (ITC) allows registered businesses to deduct the GST paid on purchases (inputs) from the GST payable on sales (output). This prevents the cascading effect of taxes (tax on tax). Example: Manufacturer buys raw material for ₹1,000 + ₹180 GST (18%). Sells finished product for ₹1,500 + ₹270 GST. ITC available = ₹180. Net GST payable = ₹270 − ₹180 = ₹90. ITC is not available to consumers — only to GST-registered businesses.
What is GSTIN and how to find a company's GSTIN?
GSTIN (GST Identification Number) is a 15-digit unique identifier assigned to every GST-registered business. Format: 2-digit state code + 10-digit PAN + 1-digit entity code + 1-digit blank + 1-digit check digit. Example: 27AAPFU0939F1ZV (state 27 = Maharashtra). To verify a GSTIN: Visit gst.gov.in → Search Taxpayer → Enter GSTIN. This shows business name, registration status, and return filing history — important for B2B transactions to ensure your supplier is genuine.
What are the GST return filing deadlines?
Key GST return deadlines: GSTR-1 (outward supplies): Quarterly filers (QRMP) — 13th of next quarter month. Monthly filers — 11th of next month. GSTR-3B (summary return with tax payment): Monthly — 20th of next month (varies by state). Annual Return GSTR-9: December 31st. Late filing penalty: ₹50/day (₹20/day for NIL returns), maximum ₹10,000 per return. Plus 18% interest p.a. on late tax payment. Always file on time to avoid penalties.