PaisaCalcIndia · 2025

GST Calculator India

Add or remove GST instantly. Supports all standard Indian GST slabs with CGST, SGST, or IGST split.

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GST Details

Calculation Mode

Amount is GST-exclusive; calculator adds GST on top.

Base Amountin INR
GST Rate
%

GST Breakdown

Computed by adding GST to the base.

Intra-State (CGST + SGST)
Base Amount
₹10,000
GST @ 18%
₹1,800
Total Payable
₹11,800
CGST
₹900
9.0% Central GST
SGST / UTGST
₹900
9.0% State GST
Effective Tax
18.00%
Tax as % of base

Composition Chart

Base amount and GST components visualised

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What is a GST Calculator?

A GST calculator is a simple online tool that helps you add Goods and Services Tax to a base amount, or extract the GST component from a tax-inclusive price. It supports all standard Indian GST slabs (0%, 5%, 12%, 18%, 28%) and automatically splits the tax into CGST and SGST for intra-state transactions or shows the full amount as IGST for inter-state ones.

Whether you are a freelancer raising an invoice, a small business filing GSTR-1, a buyer cross-checking a vendor bill, or simply trying to back-calculate the price of a product before tax, this calculator gives you the breakdown in one click.

How GST is Calculated

The standard formula to add GST is straightforward: GST Amount = (Base Price × GST Rate) / 100, and Total Price = Base Price + GST Amount. For example, on a ₹1,000 product at 18% GST, the GST is ₹180 and the customer pays ₹1,180 in total. The seller deposits the ₹180 with the government, after adjusting for any Input Tax Credit available.

To work backwards from a tax-inclusive price - say a customer-facing MRP of ₹1,180 at 18% GST - you divide by 1.18 to get the base price of ₹1,000. This reverse calculation is what most B2C buyers need when they want to know how much of the final price is going to the government.

Intra-State vs Inter-State GST

When a transaction happens within a single state, the GST collected is split equally into CGST (Central) and SGST (State). On a ₹1,000 sale at 18% GST inside Maharashtra, the seller charges ₹90 CGST and ₹90 SGST. When the same ₹1,000 sale crosses state borders (say Maharashtra to Karnataka), the seller charges ₹180 IGST, which the centre later shares with the destination state.

The destination of the supply, not the location of the supplier, decides which tax applies. Software firms and e-commerce sellers must track place-of-supply rules carefully to avoid incorrect GST reporting and penalties.

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GST Rates by Product Category

0% slab: Fresh fruits and vegetables, milk, eggs, unbranded atta and pulses, books, newspapers, salt. 5% slab: Edible oils, branded packaged food, footwear under ₹1,000, train and economy-class air tickets, restaurants without AC. 12% slab: Processed foods, computer keyboards, mobile phones (since April 2020), business-class air tickets. 18% slab: Most services including telecom, banking, IT, AC restaurants, electronics, cosmetics. 28% slab: Luxury cars, tobacco products, aerated drinks, gambling, pan masala - often with additional cess.

GST on Services in India

Most services in India are taxed at 18% GST. The major exceptions are: passenger transport by rail or road (5%), residential construction services (12% with ITC or 5% without ITC for affordable housing), restaurants (5% without ITC, or 18% in starred hotels), and luxury/entertainment services (28%). Healthcare provided by clinical establishments, services by educational institutions up to higher secondary level, and basic agricultural services are exempt from GST entirely.

Service exporters under SEZ or Letter of Undertaking (LUT) can supply services to overseas clients at 0% GST while still claiming Input Tax Credit on inputs - making service exports particularly tax-efficient for Indian IT and consulting firms.

When to Use the Reverse GST Calculator

Use the reverse GST mode (Remove GST) when the amount you have already includes GST. Common scenarios: (1) Verifying a customer-facing invoice where MRP is GST-inclusive; (2) Splitting a restaurant bill where the printed total includes GST; (3) Computing the tax exclusive price for accounting or comparison; (4) Working out the ITC claim available on a tax-inclusive purchase voucher.

For a tax-inclusive amount of ₹1,18,000 at 18% GST, the base price is ₹1,00,000 and the GST is exactly ₹18,000. The reverse calculator does this division automatically.

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FAQ

Frequently Asked Questions

GST (Goods and Services Tax) is a single indirect tax levied on the supply of goods and services across India. It replaced multiple cascading taxes like VAT, service tax, and excise duty when it was rolled out on 1 July 2017. GST is destination-based - the state where goods or services are consumed receives the tax.

India has five primary GST slabs: 0% (essential items like fresh produce, books), 5% (basic items like edible oils, packaged foods), 12% (processed foods, computers), 18% (most services and electronics), and 28% (luxury and sin goods like cars, tobacco). A few items also attract a GST cess on top of 28%.

For intra-state transactions (buyer and seller in the same state), GST is split equally between Central GST (CGST) and State GST (SGST). For inter-state transactions, the entire GST is collected as Integrated GST (IGST) by the central government and later shared with the destination state.

For exclusive GST: GST Amount = Base × Rate / 100, Total = Base + GST. For inclusive GST (reverse calculation): Base = Total / (1 + Rate/100), GST = Total − Base. Our calculator handles both modes - just toggle between Add GST and Remove GST.

Reverse GST (or GST exclusion) is used when you have a final price that already includes GST and want to find the original base price and tax component. This is common when working backwards from a customer-facing MRP or invoice total.

Charge IGST when the supplier and the recipient are registered in different states (inter-state supply, including exports). Charge CGST+SGST when both parties are in the same state (intra-state supply). The HSN/SAC code does not affect this - only the place of supply does.

Businesses with annual turnover above ₹40 lakh (for goods) or ₹20 lakh (for services) must register for GST. For special-category states (NE & hill states), thresholds are ₹20 lakh and ₹10 lakh respectively. Voluntary registration below the threshold is also allowed and often beneficial for B2B sellers.

ITC is the credit a registered business gets for GST paid on its purchases of goods and services used in furtherance of business. ITC can be set off against the GST you collect from customers, reducing your net GST liability. Personal expenses and a few blocked categories (motor vehicles, food, etc.) are not eligible for ITC.

No. Petroleum products (petrol, diesel, ATF, crude, natural gas) and alcoholic liquor for human consumption are currently outside the GST net. They continue to attract state VAT and central excise. The GST Council has discussed including petroleum products several times but no decision has been taken yet.

Most services attract 18% GST. Exceptions include: 5% on transport (rail/road economy), 12% on construction services, 18% on restaurants (5% if no ITC option taken), and 28% on premium services like betting and casinos. Healthcare and education services are largely exempt.

GST payment is due on or before the 20th of the following month (for regular taxpayers filing GSTR-3B). Quarterly filers under the QRMP scheme pay tax monthly through a self-assessed PMT-06 challan but file the return quarterly.

E-invoicing requires businesses with aggregate turnover above ₹5 crore to generate invoices through the government’s Invoice Registration Portal (IRP) and obtain a unique Invoice Reference Number (IRN) before issuing the invoice to the buyer. This is currently mandatory for B2B and export invoices.

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