GST Calculator

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

Current rate structure  |  Reviewed 9 September 2026
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

High-level reference to the rate structure effective from 22 September 2025. Verify the exact HSN or SAC classification before invoicing.

Category GST Rate Common Examples
Exempt / 0% 0% Selected essential supplies and specifically exempted goods or services
Essential Goods 5% Many merit goods, medicines, food products and specified services
Services & Capital Goods 18% The standard rate for many goods and services, including numerous business services and capital goods
Special Rate 40% Select demerit and luxury goods or services specified in the current rate notification
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% / 18% / 40%, or exempt as classified 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.
The principal GST rate structure effective from 22 September 2025 uses 5% and 18% main rates, plus a 40% special rate for select supplies. Some supplies are nil-rated or exempt. Always verify the current notification and HSN or SAC classification.
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.
Reviewed 9 September 2026 Reference values can change. Verify important filings or decisions with the relevant authority.

Transparent calculation

Formula and rule sequence

MethodExclusive: GST = base × rate; Inclusive: GST = total × rate ÷ (100 + rate)
  1. Identify the relevant amount and transaction type.
  2. Apply the displayed rate or slab to that amount.
  3. Verify classification, eligibility and current notification before filing.

Important assumption: Special rates, exemptions, place-of-supply rules and case-specific adjustments may not be represented.

Private by design, useful as an estimate

Most calculation and document entries are processed in this browser. HSN search terms are sent to BharatERP only to return matching references. This shared tool layer does not send entered values to analytics.

Avoid entering passwords, bank credentials or unnecessary identity data. Outputs are estimates or editable templates—not legal, tax, investment, lending or accounting advice.

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