GST Calculator

Q: What are the GST rates in India?

India has four main GST slabs: 5% (essential food items, medicines, transport), 12% (processed food, business-class flights), 18% (most services, electronics, restaurants), and 28% (luxury goods, tobacco, aerated drinks). Some items like unprocessed food and education are exempt (0% GST).

Q: How do I add GST to a price?

To add GST, multiply the base price by the GST rate percentage and add it. For example, base price = ₹1,000, GST = 18%. GST amount = ₹1,000 × 18% = ₹180. Total price = ₹1,180.

Q: How do I remove GST from a GST-inclusive price?

Do NOT simply subtract the percentage - that gives the wrong answer. Instead, divide by (1 + GST rate/100). For an 18% GST-inclusive price of ₹1,180: base price = ₹1,180 / 1.18 = ₹1,000. GST = ₹1,180 - ₹1,000 = ₹180.

Q: What is the difference between CGST, SGST, and IGST?

When a transaction occurs within the same state, GST is split equally into CGST (Central GST) and SGST (State GST). For an 18% intra-state transaction, 9% goes to the central government and 9% to the state. For inter-state transactions, IGST (Integrated GST) applies at the full rate, which the centre later distributes.

Q: Is GST charged on all goods and services?

No. Several items are exempt from GST: fresh fruits and vegetables, milk, eggs, unbranded food grains, education services, and most healthcare services. Petroleum products (petrol, diesel) are currently outside GST and have their own state and central levies.

Q: Can businesses claim Input Tax Credit (ITC) on GST paid?

Yes, GST-registered businesses can claim ITC - a credit for GST paid on purchases used in their business - and set it off against their GST payable on sales. For example, if a business pays ₹18,000 GST on raw materials and collects ₹36,000 GST on sales, it remits only ₹18,000 to the government. ITC can only be claimed if the supplier has filed their GSTR-1, the invoice is in the buyer's GSTR-2B, and the goods/services are used for taxable business purposes.

Q: What is the reverse charge mechanism in GST?

Under reverse charge mechanism (RCM), the recipient of goods or services (rather than the supplier) is liable to pay GST. RCM applies in specific cases notified by the government: services from unregistered dealers above ₹5,000/day, legal services from an advocate, GTA (Goods Transport Agency) services, and a few others. Businesses receiving such services must self-invoice and pay GST, but can simultaneously claim ITC on the same amount if eligible.

Add GST to a price or remove GST from an inclusive price in one click.

🧾 What is GST?

GST (Goods and Services Tax) is a comprehensive, multi-stage, destination-based indirect tax that was introduced in India on 1 July 2017. It replaced a complex web of over 17 different central and state taxes including Central Excise Duty, Service Tax, VAT, and various cesses. GST is now the primary indirect tax for most goods and services in India.

GST is levied at every stage of the supply chain, but only the value added at each stage is taxed. Businesses can claim an Input Tax Credit (ITC) for the GST paid on their inputs, ensuring that the tax burden does not cascade. The final consumer pays GST on the full price, while businesses along the supply chain only pay tax on the value they add.

India's GST structure has four main rate slabs: 5% for essential goods and services (basic food items, transport), 12% for standard goods (some processed foods, business-class travel), 18% for most services and manufactured goods (electronics, restaurants, telecom), and 28% for luxury and demerit goods (luxury cars, tobacco, aerated drinks, casinos). Some items are completely exempt, including fresh vegetables, milk, books, and most healthcare services.

For businesses, understanding GST is essential. The two main modes of GST calculation that matter in daily business are: adding GST to a base price to arrive at the selling price (exclusive method), and extracting the base price and GST amount from a GST-inclusive price (inclusive method). Both calculations are equally important - the first when pricing products for sale, the second when reconciling bills received from suppliers or verifying prices quoted as "inclusive of GST."

Within a state, GST splits into CGST (Central GST) and SGST (State GST), each at half the applicable rate. For inter-state transactions, IGST (Integrated GST) applies at the full rate. For example, an 18% intra-state service means 9% CGST + 9% SGST on the invoice.

📐 GST Formulas

Adding GST: Total = Base Price × (1 + GST% ÷ 100)

GST Amount = Base Price × GST% ÷ 100

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

Removing GST: Base Price = Inclusive Price ÷ (1 + GST% ÷ 100)

GST Amount = Inclusive Price − Base Price

Example: Inclusive = ₹1,180, GST = 18% → Base = ₹1,180 ÷ 1.18 = ₹1,000, GST = ₹180

Common mistake: Do NOT subtract 18% of ₹1,180 (that gives ₹212.40 - wrong!)

📖 How to Use This Calculator

Steps to Calculate GST

Enter the amount - either the base price (before GST) or the GST-inclusive price, depending on your mode.

Select the GST rate using the quick-select buttons (5%, 12%, 18%, 28%) or enter a custom rate in the field below.

Choose the mode: "Add GST" if your amount is the base price and you want the final price. "Remove GST" if your amount already includes GST and you want the breakdown.

Click Calculate GST to see the base price, GST amount, total price, and the CGST/SGST breakdown.

💡 Example Calculations

Example 1 — Adding 18% GST

A restaurant meal costs ₹850 (base). What is the final bill?

GST Amount = ₹850 × 18 ÷ 100 = ₹153

CGST = ₹76.50 · SGST = ₹76.50

Total Bill = ₹1,003 (₹850 + ₹153 GST)

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Example 2 — Removing GST from Inclusive Price

A product is listed at ₹5,900 inclusive of 18% GST. What is the base price?

Base Price = ₹5,900 ÷ 1.18 = ₹5,000

GST Amount = ₹5,900 − ₹5,000 = ₹900

Base = ₹5,000 · GST = ₹900 (CGST ₹450 + SGST ₹450)

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❓ Frequently Asked Questions

What are the GST rates in India?+

India has four primary GST slabs: 5% (essential goods like some food items, medicines, transport), 12% (some processed foods, business-class airline tickets, some hotel stays), 18% (most services including telecom, banking, IT; electronics; restaurants), and 28% (luxury goods, tobacco, aerated drinks, casinos). A 0% (exempt) category covers fresh food, books, education, and most health services. Gold and precious metals have a special 3% rate.

How do I add GST to a price?+

Multiply the base price by the GST rate and add the result. GST Amount = Base Price × (GST% / 100). Total = Base + GST Amount. Alternatively, Total = Base × (1 + GST%/100). For 18% GST on ₹2,000: GST = ₹360, Total = ₹2,360.

How do I remove GST from a GST-inclusive price?+

The correct formula is: Base Price = Inclusive Price ÷ (1 + GST%/100). For an 18% GST-inclusive price of ₹2,360: Base = ₹2,360 ÷ 1.18 = ₹2,000. GST = ₹2,360 - ₹2,000 = ₹360. The common mistake is to subtract 18% of ₹2,360 = ₹424.80 from the inclusive price, which is incorrect. That method overcorrects because the percentage is applied to a larger (inclusive) number.

What is the difference between CGST, SGST, and IGST?+

For intra-state (within the same state) transactions, GST is split equally into CGST (Central GST, goes to central government) and SGST (State GST, goes to state government). For inter-state transactions, IGST (Integrated GST) applies at the full rate and is collected by the central government, which then transfers the state's portion. On a bill showing 18% GST for an intra-state transaction, you will see 9% CGST and 9% SGST.

What is GST on restaurant bills in India?+

Restaurants charge 5% GST without the benefit of input tax credit (ITC). This rate applies to both AC and non-AC dine-in restaurants. Starred hotels (with room tariff above ₹7,500) charge 18% GST. Packaged food sold in restaurants is taxed per the applicable goods slab. Food delivery platforms may charge an additional 5% GST on delivery fees.

What is the GST on gold jewellery in India?+

Gold as a metal attracts 3% GST. Making charges for jewellery attract 5% GST. So when you buy gold jewellery: GST = 3% on the gold value + 5% on the making charges. For gold worth ₹50,000 with ₹5,000 making charges: GST = ₹1,500 + ₹250 = ₹1,750 total. Gold coins and bars also attract 3% GST.

Can businesses claim Input Tax Credit (ITC) on GST paid?+

Yes. GST-registered businesses can claim ITC - a credit for GST paid on business purchases - to set off against GST collected on sales. If a business pays ₹18,000 GST on raw materials and collects ₹36,000 GST on sales, it remits only ₹18,000 net. ITC can only be claimed if the supplier has filed their GSTR-1, the invoice appears in the buyer's GSTR-2B, and the goods or services are used for taxable business purposes.

What is the reverse charge mechanism in GST?+

Under the reverse charge mechanism (RCM), the recipient (buyer) pays GST instead of the supplier. RCM applies to specific notified services: legal services from an advocate, Goods Transport Agency (GTA) services, services from unregistered dealers in certain cases, and a few others. Businesses receiving such services must self-invoice and pay GST, but can claim ITC on the same amount if eligible. RCM ensures GST is collected even when suppliers are unregistered or exempt.

Is GST charged on all goods and services?+

No. Several goods and services are exempt from GST. Exempt categories include: fresh fruits and vegetables, unprocessed food grains and pulses, milk and curd, eggs, education services (school and college fees), most healthcare services (hospital treatment, medicines under exemption), and residential accommodation below certain rent thresholds. Petroleum products (petrol, diesel, aviation turbine fuel) are currently kept outside GST and are taxed under separate state and central levies.