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GST Calculator

Instantly calculate GST amount, CGST, SGST, and total price for any slab — add or remove GST with a single click.

GST Calculator
GST Amount
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Original Amount (Ex-GST)
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CGST
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SGST
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Total Price (Inc. GST)
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What is GST?

Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based indirect tax that was introduced in India on 1st July 2017. It replaced a complex web of central and state taxes including excise duty, service tax, VAT, entertainment tax, and octroi. GST is levied on the supply of goods and services across India, making it a single unified tax system that has significantly simplified indirect taxation.

GST follows a dual structure — taxes are split between the central government and the state government. For intra-state transactions, both CGST (Central GST) and SGST (State GST) are levied. For inter-state transactions, IGST (Integrated GST, which is a combination of CGST and SGST) is levied by the central government.

Types of GST

  • CGST (Central Goods and Services Tax): Collected by the Central Government on intra-state supplies. It is half of the total GST rate for intra-state transactions.
  • SGST (State Goods and Services Tax): Collected by the State Government on intra-state supplies. It equals CGST — both are charged at half the total GST rate.
  • IGST (Integrated Goods and Services Tax): Applicable on inter-state supplies and imports. Collected by the Central Government and later apportioned between Centre and State. The rate equals the combined CGST + SGST rate.
  • UTGST (Union Territory GST): Applicable in Union Territories without legislature (like Chandigarh, Dadra and Nagar Haveli). Functions like SGST.

GST Tax Slabs in India

GST is levied at five main rates in India, with most goods and services falling under one of these categories:

  • 0% (Exempt): Essential goods — fresh fruits, vegetables, milk, eggs, bread, salt, education, healthcare services.
  • 0.25%: Rough precious and semi-precious stones.
  • 3%: Gold, silver, processed diamonds, and other precious metals.
  • 5%: Apparel up to ₹1,000, packed food items, economy class air travel, fertilizers, healthcare supplies.
  • 12%: Apparel above ₹1,000, business class air travel, processed foods, mobile phones, frozen meat.
  • 18%: Most services (IT, financial, hotels below ₹7,500/night), electronics, capital goods, construction services.
  • 28%: Luxury goods — AC hotels, five-star restaurants, cars, tobacco, aerated drinks, cement, paint.

How to Calculate GST

There are two common scenarios for GST calculation:

Adding GST to a price (Exclusive):
GST Amount = Original Price × GST Rate / 100
Total Price = Original Price + GST Amount

Removing GST from a price (Inclusive):
GST Amount = Total Price − (Total Price × 100 / (100 + GST Rate))
Original Price = Total Price − GST Amount

CGST = SGST = GST Amount / 2

GST-Inclusive vs GST-Exclusive Pricing

GST-Exclusive pricing means the listed price does not include GST — GST is added on top when invoicing. This is common in B2B transactions. GST-Inclusive pricing means the listed price already includes GST — common in retail and B2C transactions (MRP on products). Use the toggle on this calculator to switch between both modes instantly.

Input Tax Credit (ITC)

One of the most powerful features of GST is the Input Tax Credit mechanism. Businesses registered under GST can claim credit for the GST paid on purchases (inputs) and offset it against the GST collected on sales (output tax). This eliminates the cascading effect of tax-on-tax that existed under the pre-GST regime and reduces the overall tax burden in the supply chain.

Advantages of GST

  • Unified national market — eliminated the complex state-level tax regime
  • Transparency in taxation — every transaction is digitally recorded
  • Elimination of cascading taxes (tax on tax)
  • Reduced compliance burden with a unified return filing system (GSTN portal)
  • Boost to logistics and manufacturing with seamless inter-state movement of goods
  • Lower cost of goods in many categories due to rationalised tax rates

Frequently Asked Questions

GST (Goods and Services Tax) is a comprehensive indirect tax levied on the supply of goods and services in India. It was introduced on 1st July 2017 under the Constitution (101st Amendment) Act, replacing over a dozen central and state-level taxes including excise duty, VAT, service tax, and entry tax. It operates under a dual structure where both the central and state governments have the right to levy GST on the same transaction simultaneously.
India has five primary GST rates: 0% (essentials like vegetables, milk, healthcare), 5% (basic necessities, economy travel), 12% (processed foods, business class travel), 18% (most services, electronics, hotels), and 28% (luxury goods, tobacco, aerated drinks). Special rates of 0.25% apply to rough diamonds and 3% to gold and precious metals. The GST Council periodically reviews and revises these rates based on economic conditions and revenue requirements.
CGST and SGST are two components of GST for intra-state (within the same state) transactions. CGST (Central GST) is collected by the Central Government and SGST (State GST) is collected by the respective State Government. Both are charged at exactly half the applicable GST rate. For example, on an 18% GST transaction, 9% goes to CGST and 9% goes to SGST. For inter-state transactions, IGST (Integrated GST) is levied instead, which equals the combined rate, and it is collected entirely by the Central Government before apportionment.
GST is ultimately borne by the final consumer, but it is collected and remitted to the government by registered businesses (the seller/supplier). In the supply chain, each registered business collects GST from the next buyer and pays GST to its supplier, claiming Input Tax Credit for the tax already paid. Only the final consumer in the chain (who cannot claim ITC) bears the actual cost. Businesses with annual turnover above ₹40 lakh (goods) or ₹20 lakh (services) are required to register under GST.
Input Tax Credit (ITC) is a mechanism under GST that allows businesses to reduce the tax they have paid on purchases (inputs) from the tax they collect on sales (output). For example, if a manufacturer pays ₹900 GST on raw materials and collects ₹1,800 GST on the finished product, they only pay ₹900 to the government (net of ITC). This prevents cascading taxation (tax on tax) and ensures that GST is effectively paid only on the value added at each stage. ITC can be claimed only if the supplier has filed their GST returns correctly on the GSTN portal.