GST Calculator
Use this GST calculator to compute Goods and Services Tax on any amount in seconds. The calculator handles both directions — adding GST to a pre-tax amount, or extracting GST from a tax-inclusive total — at all standard Indian rates: 0%, 5%, 12%, 18% and 28%. It splits the tax into CGST + SGST for intra-state transactions or shows IGST for inter-state, exactly as required for GST-compliant invoicing.
This GST calculator for India is essential for small businesses, freelancers, traders and anyone reconciling supplier invoices or pricing customer-facing products. Whether you're a registered taxpayer issuing invoices, a buyer verifying GST charged, or a consumer curious about the tax in your restaurant bill, the calculator gives you instant, accurate results with the proper CGST/SGST/IGST breakdown. No signup, no data sent to any server — entirely browser-based.
How this calculator works
What is GST?
The Goods and Services Tax, introduced on 1 July 2017, replaced the previous patchwork of central excise, service tax, VAT, octroi, entry tax and over a dozen other indirect taxes with a unified destination-based consumption tax. GST applies to almost every transaction involving the supply of goods or services in India, with limited exemptions for essential items, agricultural produce, education, and healthcare. The GST Council — comprising the central Finance Minister and state Finance Ministers — sets rates, exemptions and procedures.
The four GST rate slabs
| Rate | Examples |
|---|---|
| 0% (Nil-rated) | Fresh fruits, vegetables, milk, eggs, unpacked food grains, salt, books, newspapers, sanitary napkins (post-2018), education and healthcare services |
| 5% | Branded packaged food, sugar, tea/coffee, edible oils, train and economy air travel, restaurants without ITC, footwear under ₹1,000, apparel under ₹1,000, lifesaving drugs |
| 12% | Processed foods, dairy products, mobile phones, frozen meat, sausages, business-class air travel, work contracts (some) |
| 18% | Most services (IT, consulting, legal, financial), restaurants with ITC and AC restaurants, paint, fans, toiletries, electronics (TVs, laptops), capital goods |
| 28% | Luxury items — cars (plus cess up to 22%), motorcycles above 350cc, tobacco (plus cess), aerated drinks, pan masala, online gaming (post-2023), high-end electronics |
Some specific items have compensation cess on top of the highest 28% rate — luxury cars (1-22%), tobacco (60-290%), aerated drinks (12%), coal (₹400/tonne).
Intra-state vs inter-state transactions
The destination-based design splits GST collection between Centre and State for intra-state, or assigns it entirely to IGST for inter-state with later sharing.
Intra-state (buyer and seller in the same state)
The total GST is split equally into CGST (Central GST) and SGST (State GST). For 18% GST: 9% CGST + 9% SGST. The seller deposits CGST with the central government and SGST with the state government.
Inter-state (different states, or one is a Union Territory)
A single IGST (Integrated GST) at the full rate is charged. The seller deposits the entire amount with the Centre, which later apportions between Centre and the destination state via the GST Council settlement mechanism. UTGST applies for transactions within Union Territories.
Add GST vs Remove GST
Adding GST (you have the pre-tax amount)
Total = Base × (1 + rate / 100)
Example: Service charge ₹10,000 + 18% GST = ₹11,800.
Removing GST (you have the gross/inclusive amount)
Base = Total / (1 + rate / 100)
GST = Total − Base
Example: Restaurant bill ₹2,360 (inclusive of 18% GST). Base = 2,360 / 1.18 = ₹2,000. GST = ₹360 (CGST ₹180 + SGST ₹180).
Input Tax Credit (ITC)
Registered businesses can claim Input Tax Credit on GST paid for inputs (raw materials, services purchased, capital goods) used to make taxable supplies. So a manufacturer who pays ₹18,000 GST on raw materials and collects ₹50,000 GST on output can deposit only ₹32,000 — the difference. This avoids cascading taxation. ITC is not available for personal expenses, GST on goods used for exempt supplies, or specific blocked credits (motor vehicles, food/beverages for employees, club memberships).
Who must register for GST?
- Goods turnover above ₹40 lakh per year (₹20 lakh for special category states like northeast)
- Services turnover above ₹20 lakh per year (₹10 lakh for special category)
- Inter-state suppliers — mandatory regardless of turnover
- E-commerce sellers on platforms like Amazon, Flipkart, Meesho — mandatory
- Casual taxable persons and non-resident taxable persons
- Voluntary registration — businesses below the threshold can register voluntarily to avail ITC
Worked example
Example 1 — Add GST, intra-state (Mumbai seller, Mumbai buyer):
- Service value: ₹50,000
- GST rate: 18%
- GST = ₹9,000 → CGST ₹4,500 + SGST ₹4,500
- Total invoice: ₹59,000
Example 2 — Add GST, inter-state (Mumbai seller, Bengaluru buyer):
- Service value: ₹50,000
- GST rate: 18%
- IGST = ₹9,000 (single line, no CGST/SGST split)
- Total invoice: ₹59,000
- Same total — only the tax distribution differs between states/Centre
Example 3 — Remove GST from restaurant bill:
- Total bill (with 5% GST): ₹2,100
- Pre-GST food + service charge = ₹2,100 / 1.05 = ₹2,000
- GST = ₹100 (CGST ₹50 + SGST ₹50, since restaurant is intra-state)
- If service charge was 10% on food (₹181.82), then food alone was ₹1,818.18
Frequently asked questions
When do I add GST vs remove GST?
Add GST when your starting amount is the pre-tax base price — typically when you're creating an invoice as a seller and need to determine what to charge the customer. Remove GST when your starting amount is already inclusive of GST — typically when you're a buyer trying to determine the underlying base or the tax portion of an invoice. Restaurant bills, retail purchases, and most B2C transactions show GST-inclusive totals — use Remove. B2B invoices typically show pre-tax + GST separately — use Add.
What is the difference between CGST, SGST, IGST and UTGST?
CGST and SGST are levied together on intra-state transactions, split equally from the total GST rate. IGST applies to inter-state transactions as a single charge at the full rate, later apportioned between Centre and the destination state. UTGST replaces SGST for transactions within Union Territories that don't have a legislature (Andaman, Lakshadweep, etc.). UTGST + CGST applies in those territories, similar to CGST + SGST in states.
Can I claim Input Tax Credit on personal purchases?
No. ITC is available only for GST paid on inputs used for making taxable business supplies. Personal expenses (your own car, household goods, restaurant meals not on business trips) are blocked from ITC. Even for businesses, certain items are blocked: motor vehicles for personal use, food and beverages for employees (limited exceptions), club membership fees, life and health insurance for employees (with exceptions), travel benefits to employees (some categories).
Is GST charged on services I import from foreign companies?
Yes, under the reverse charge mechanism (RCM). For services received from a person located outside India (subscriptions to foreign software, freelancer payments to non-residents, foreign legal/consultancy services), the recipient (you) must pay IGST under RCM at the applicable rate (usually 18%). You can then claim ITC on the same amount, making it a paper transaction for registered businesses with full credit. Unregistered businesses bear the cost without ITC.
What happens if a business charges wrong GST?
Customers can refuse to pay if a non-registered business charges GST (illegal) or if a registered business charges higher than the official rate for that HSN code. For under-collection, the seller is liable to deposit the correct GST regardless of what was charged. Disputes about classification (which slab applies) can be raised before the GST Council via Authority for Advance Ruling — useful for businesses uncertain about their product's correct rate.
Are exports subject to GST?
Exports are zero-rated under Section 16 of the IGST Act — taxed at 0% rather than exempted. The crucial difference: zero-rated exporters can still claim ITC on inputs used for exports, while exempt suppliers cannot. Exporters can either: (1) export without paying IGST under a Letter of Undertaking (LUT) — most common, or (2) export with paying IGST and claim refund. Both routes preserve full ITC eligibility.
What is the GST Composition Scheme?
The Composition Scheme is for small businesses with turnover below ₹1.5 crore (₹75 lakh in special states). They pay GST at flat rates: 1% for traders, 1% for manufacturers, 5% for restaurants, 6% for service providers (separate scheme up to ₹50 lakh). The trade-off: no ITC, no inter-state sales, no e-commerce sales (most platforms are inter-state). Best for small traders selling within a single state to consumers, simpler compliance with quarterly GSTR-4 filing.
Do I have to issue a GST invoice for every sale?
Registered businesses must issue a tax invoice for every taxable supply to a registered person. For supplies to unregistered persons (B2C), a tax invoice is required if the value exceeds ₹200. Below ₹200, a consolidated tax invoice can be issued at end of day. E-invoicing is mandatory for businesses with turnover above ₹5 crore (since August 2023) — invoices must be uploaded to the IRP for an Invoice Reference Number (IRN) before being issued to customers.
Can I get a GST refund?
Yes, in specific situations: (1) Excess balance in electronic cash ledger, (2) Excess ITC accumulated due to inverted duty structure (input GST higher than output GST), (3) Exports made without payment of IGST (LUT route) — refund of ITC on inputs, (4) Tax paid on goods/services for an unregistered transaction later cancelled. Refund applications are filed online via Form GST RFD-01 within 2 years of the relevant date.
Is this GST calculator accurate for all rates?
Yes for the four standard slabs (5%, 12%, 18%, 28%). For products with compensation cess (luxury cars, tobacco, aerated drinks), the calculator shows base GST only — you must add the cess separately based on the specific product. For exact rate determination on a complex product, refer to the HSN code in the GST Council notifications or use the official GST portal's rate finder.