GST Calculator

Calculate GST Inclusive & Exclusive amounts with CGST, SGST & IGST breakup.

Updated: FY 2025-26  |  All GST Slabs Covered
18%
Exclusive = Add GST to price  |  Inclusive = Extract GST from MRP
Intra = CGST + SGST  |  Inter = IGST
Base Price

₹ 1,000.00

Total GST

₹ 180.00

Total Payable

₹ 1,180.00

CGST ₹ 90.00 (9%)
SGST ₹ 90.00 (9%)

GST Calculation Formula

GST Exclusive (Add GST)

Use when creating invoices with base price.

GST Amount = Base Price × Rate ÷ 100 Total Price = Base Price + GST Amount
Example: Base = ₹1,000  |  Rate = 18%
GST = 1,000 × 18 ÷ 100 = ₹180
Total = 1,000 + 180 = ₹1,180
GST Inclusive (Reverse / MRP)

Use when the MRP already includes GST.

GST Amount = MRP × Rate ÷ (100 + Rate) Base Price = MRP − GST Amount
Example: MRP = ₹1,180  |  Rate = 18%
GST = 1,180 × 18 ÷ 118 = ₹180
Base = 1,180 − 180 = ₹1,000

CGST vs SGST vs IGST — Explained

India's GST is a dual-tax structure. Which component applies depends on whether the buyer and seller are in the same state.

🏛️
CGST

Central Goods & Services Tax

Goes to the Central Government. Applied on intra-state sales. Always half the total GST rate.

18% GST → 9% CGST
🏢
SGST

State Goods & Services Tax

Goes to the State Government. Applied alongside CGST on intra-state sales. Always half the total GST rate.

18% GST → 9% SGST
🚛
IGST

Integrated Goods & Services Tax

Applied on inter-state sales and imports. Collected by Centre, shared with destination state. Equals the full GST rate.

18% GST → 18% IGST
Quick Rule: If buyer and seller are in the same state → CGST + SGST. If in different states → IGST only.

GST Rate Finder by Category

Quick reference for GST rates applicable on common goods and services in India (FY 2025-26).

Category GST Rate Common Examples
Exempt / 0% 0% Fresh vegetables, eggs, milk, curd, bread, books, newspapers, salt, unbranded flour/rice
Essential Goods 5% Packaged food, medicines, domestic LPG, economy flights, railway tickets (non-AC), coffee/tea
Standard Goods 12% Computers, mobiles, processed food, butter, ghee, ayurvedic medicines, business class air travel
Services & Capital Goods 18% IT services, consulting, hotel stays (₹2,500–₹7,500/night), restaurants (non-AC), industrial goods, insurance
Luxury & Sin Goods 28% Cars, motorcycles (>350cc), consumer durables (AC, TV), tobacco products, aerated drinks, 5-star hotels
Petroleum Products Outside GST Petrol, diesel, aviation turbine fuel (ATF), natural gas, crude oil — taxed under state VAT/central excise

Rates are subject to change by the GST Council. Always verify on the CBIC official portal for specific HSN codes.

Regular GST vs Composition Scheme

Small businesses (turnover below ₹1.5 crore) can opt for the Composition Scheme for simpler compliance at a lower flat tax rate.

Feature Regular Dealer Composition Dealer
Turnover Limit No limit Up to ₹1.5 crore (goods) / ₹50L (services)
Tax Rate 5% / 12% / 18% / 28% 1% (traders), 2% (mfg), 5% (restaurants)
Input Tax Credit (ITC) Allowed Not Allowed
GST on Invoice Charged to customer Cannot charge GST
Returns Monthly GSTR-1 + GSTR-3B Quarterly CMP-08 + Annual GSTR-4
Inter-State Sales Allowed Not Allowed
Best For Businesses with ITC claims, large turnover Small local retailers, restaurants

GST Return Filing Calendar

Key GST return due dates to avoid late fees (₹50/day, ₹20/day for NIL returns) and interest at 18% p.a.

Monthly Filers (Turnover > ₹5 crore)
ReturnDescriptionDue Date
GSTR-1Outward supplies11th
GSTR-3BSummary + Tax payment20th
GSTR-2BAuto-drafted ITC14th (auto)
GSTR-9Annual return31 Dec
Quarterly Filers — QRMP Scheme (Turnover ≤ ₹5 crore)
ReturnDescriptionDue Date
GSTR-1Quarterly outward supplies13th (qtr end+1)
PMT-06Monthly tax payment (M1, M2)25th
GSTR-3BQuarterly summary22nd / 24th*
GSTR-9Annual return31 Dec

* 22nd for Category-1 states; 24th for Category-2 states. Dates shift if the due date falls on a holiday.

Frequently Asked Questions

Multiply the base price by the GST rate and divide by 100. Formula: GST = Base Price × Rate ÷ 100. Example: ₹1,000 at 18% → GST = ₹180, Total = ₹1,180. Use the calculator above for instant results across all slabs.
GST Exclusive: GST is added on top of the base price. Total = Base + GST. Used when invoicing.
GST Inclusive: GST is already embedded in the displayed price (like MRP). Formula: GST = MRP × Rate ÷ (100 + Rate). Use the 'GST Inclusive' option in the calculator to reverse-calculate.
India has four main GST slabs: 5% (essential goods — food, medicines, transport), 12% (processed foods, computers, textiles), 18% (most services and capital goods — the most common), and 28% (luxury and sin goods). Some items like fresh vegetables, milk, and books are 0% (exempt).
CGST + SGST are charged on intra-state transactions (buyer and seller in same state). Each is half the total rate — so 18% GST = 9% CGST + 9% SGST.
IGST is charged on inter-state transactions (different states) and equals the full rate — 18% IGST.
Use the formula: GST Amount = Total Price × Rate ÷ (100 + Rate). Example: MRP ₹1,180 at 18%: GST = 1180 × 18 ÷ 118 = ₹180. Base price = ₹1,000. Select 'GST Inclusive' in our calculator to do this automatically.
A simplified option for small businesses with turnover below ₹1.5 crore (goods) or ₹50 lakh (services). They pay a flat rate — 1% for traders, 2% for manufacturers, 5% for restaurants — and file quarterly returns. However, they cannot collect GST from customers or claim Input Tax Credit.
Businesses must register for GST if annual turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services). For North-East and special category states, the threshold is ₹20 lakh for goods and ₹10 lakh for services. E-commerce sellers must register regardless of turnover.
For regular monthly filers: GSTR-1 (outward supplies) is due on the 11th, and GSTR-3B (summary return + tax payment) is due on the 20th of the following month. Annual return GSTR-9 is due by December 31. Under the QRMP scheme, GSTR-1 is filed quarterly by the 13th.
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