Tax Calculator · All GST Rates

GST Calculator

Add GST to a base price or remove GST from an inclusive amount. Supports all GST rates — 0%, 5%, 12%, 18%, 28% — with CGST, SGST and IGST breakdown.

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CGST + SGST split
Custom rate supported

GST Details

Custom rate:
%

18% GST — Most Services & Electronics

Most services, electronics, restaurants, AC hotels, telecom, insurance, financial services, IT services.

Total (incl. GST)

₹1,180.00

₹1,000.00 + 18% GST

Base Price

₹1,000.00

GST Amount

₹180.00

CGST (½ rate)

₹90.00

SGST (½ rate)

₹90.00

IGST (inter-state): ₹180.00

Price Breakdown

total ₹1,180

Base Price

₹1,000.00

84.7%

GST Amount

₹180.00

15.3%

Base 84.7% GST 15.3%

GST at All Rates

See how your entered amount changes across every GST slab

For amount: ₹1,000
GST Rate GST Amount CGST SGST Total (incl. GST)

GST Rate Quick Reference

What falls under each GST slab in India

5%

Essential Goods

Packed food, economy flights & rail, life-saving drugs, small restaurants, sugar, tea, coffee, edible oil

12%

Standard Goods

Processed foods, butter, cheese, mobile phones, business class tickets, agarbatti, umbrella, medicines

18%

Most Services

Electronics, restaurants, AC hotels, telecom, insurance, IT services, financial services, most goods

28%

Luxury Goods

Luxury cars, tobacco, aerated drinks, casinos, online gaming, pan masala, high-end consumer durables

What is GST?

GST (Goods and Services Tax) is a comprehensive indirect tax levied on the supply of goods and services across India. It replaced a complex system of multiple central and state taxes including VAT, service tax, excise duty, and CST with a single, unified tax structure.

Introduced on 1st July 2017, GST follows the principle of "one nation, one tax." It is a destination-based tax, meaning the tax goes to the state where the goods/services are consumed, not where they are produced.

GST is an indirect tax

Unlike income tax (direct tax), GST is collected by the seller from the buyer and then deposited with the government. The end consumer ultimately bears the tax burden.

GST Formula — How It Works

Two common calculations in GST:

Adding GST (exclusive price)

GST Amount = Base Price × (Rate ÷ 100)

Total = Base Price + GST Amount

Example: ₹1,000 + 18% → GST ₹180 → Total ₹1,180

Removing GST (inclusive price)

Base Price = Inclusive Price ÷ (1 + Rate ÷ 100)

GST Amount = Inclusive Price − Base Price

Example: ₹1,180 ÷ 1.18 → Base ₹1,000 → GST ₹180

CGST, SGST and IGST Explained

CGST — Central GST

Collected by the Central Government for intra-state (within the same state) transactions. Always equals half the total GST rate. 18% GST → 9% CGST.

SGST — State GST

Collected by the State Government for intra-state transactions. Always equals half the total GST rate, same as CGST. Both appear on your GST invoice.

IGST — Integrated GST

Charged for inter-state (different states) transactions at the full GST rate. Collected by the Centre and later divided between Centre and the destination state.

GST Example Calculations

Restaurant bill ₹500 + 5% GST Total ₹525
GST ₹25 · CGST ₹12.50 · SGST ₹12.50
Mobile phone ₹15,000 + 18% GST Total ₹17,700
GST ₹2,700 · CGST ₹1,350 · SGST ₹1,350
Car ₹10L + 28% GST Total ₹12,80,000
GST ₹2,80,000 · CGST ₹1,40,000 · SGST ₹1,40,000
Invoice shows ₹1,18,000 incl. 18%
Base: ₹1,00,000 · GST: ₹18,000
₹1,18,000 ÷ 1.18 = ₹1,00,000 base

Who Needs to Register for GST?

  • Businesses with ₹40L+ turnover — goods suppliers must register if annual turnover exceeds ₹40 lakh (₹20L for special category states like Himachal, Uttarakhand, J&K).
  • Service providers with ₹20L+ turnover — lower threshold applies to service providers irrespective of state.
  • E-commerce sellers — mandatory registration regardless of turnover. Platforms like Flipkart, Amazon sellers must register.
  • Inter-state suppliers — any business supplying goods or services to another state must register, regardless of turnover.

GST on Common Items

Fresh fruits, vegetables, milk 0% (Exempt)
Restaurant food (non-AC) 5%
Mobile phones, medicines 12%
Electronics, AC restaurants, insurance 18%
Cars, tobacco, aerated drinks 28%
Healthcare, education services 0% (Exempt)

Frequently Asked Questions

Common questions about GST calculations in India

How do I add GST to a price?
GST Amount = Base Price × (Rate ÷ 100). Total = Base Price + GST Amount.
Example: ₹1,000 + 18% GST → GST = ₹180, Total = ₹1,180.
Use the "Add GST" mode in this calculator for instant results.
How do I remove GST from a GST-inclusive price?
Base Price = Inclusive Price ÷ (1 + Rate ÷ 100). GST = Inclusive − Base.
Example: ₹1,180 ÷ 1.18 = ₹1,000 base, GST = ₹180.
Switch to "Remove GST" mode above and enter the MRP or invoice total.
What are the GST rates in India?
India has four main GST rates: 5% (essential goods like packed food, economy travel), 12% (processed foods, mobiles), 18% (most services, electronics, restaurants), and 28% (luxury goods, tobacco, cars). Some items like fresh food, medical services, and education are exempt at 0%.
What is the difference between CGST, SGST and IGST?
For intra-state (same state) transactions, GST is split equally: CGST (Central) + SGST (State), each at half the rate. Example: 18% GST = 9% CGST + 9% SGST.
For inter-state (different states) transactions, IGST (Integrated) is charged at the full rate and collected by the Centre, which later shares it with the destination state.
Who needs to register for GST in India?
Mandatory registration is required if: annual turnover exceeds ₹40 lakh for goods (₹20L for special states), or ₹20 lakh for services. E-commerce sellers must register regardless of turnover. Any business making inter-state supplies must also register irrespective of turnover.
What is the GST on restaurants in India?
5% GST applies to most standalone restaurants (both AC and non-AC), without ITC benefit. 18% GST applies to restaurants inside hotels where room tariff exceeds ₹7,500/night. Outdoor catering services also attract 18% GST. Home delivery apps charge 5% GST (no ITC) on restaurant orders.
What is Input Tax Credit (ITC) in GST?
ITC allows registered businesses to claim a credit for the GST already paid on business inputs (raw materials, services). This prevents the cascading effect of "tax on tax." For example, a manufacturer who pays 18% GST on raw materials can offset that against the GST collected from customers, paying only the difference to the government.
What is the GST on freelancing / services exported?
Export of services is treated as zero-rated supply under GST — meaning 0% GST applies. Freelancers earning from foreign clients (in foreign currency) do not charge GST on those invoices. However, if turnover exceeds ₹20 lakh, GST registration may still be required, though no GST is charged on exports.

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