GST Calculator India
Calculate GST Inclusive or Exclusive amounts, CGST, SGST, and IGST for all Indian tax slabs.
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How GST is Calculated in India
The Goods and Services Tax (GST) is a unified, destination-based indirect tax in India. Depending on whether your base price already includes tax or not, you use one of two mathematical equations:
1. GST Exclusive (Add GST)
When base price does NOT include tax:
GST Amount = (Base Amount × Rate) ÷ 100
Total Invoice = Base Amount + GST Amount
Example: Base ₹1,000 with 18% GST → Tax = ₹180, Total = ₹1,180.
2. GST Inclusive (Remove / Reverse GST)
When the retail price already includes tax:
Base Amount = (Total × 100) ÷ (100 + Rate)
GST Amount = Total − Base Amount
Example: MRP ₹1,180 with 18% GST → Base = ₹1,000, Tax = ₹180.
Current GST Tax Slabs in India
| Tax Slab | CGST + SGST Split | Common Eligible Goods & Services |
|---|---|---|
| 0% (Exempt) | 0% + 0% | Fresh vegetables, unbranded foodgrains, milk, salt, healthcare, education |
| 5% | 2.5% + 2.5% | Packaged food items, footwear & apparel under ₹1000, economy air travel, railway tickets |
| 12% | 6% + 6% | Business class air travel, processed food, mobile phones, computers |
| 18% (Standard) | 9% + 9% | IT services, restaurants, telecom, banking & financial services, capital goods |
| 28% (Luxury / Sin) | 14% + 14% | Automobiles, luxury items, tobacco, aerated drinks, betting/gaming (+ cess) |
Frequently Asked Questions
Who is required to register for GST in India?
Businesses with an aggregate annual turnover exceeding ₹40 lakh for goods (₹20 lakh for special category states) and ₹20 lakh for services (₹10 lakh for special states) must register for GST.
What is the Input Tax Credit (ITC)?
Input Tax Credit allows a registered business to reduce the GST paid on purchases (inputs) from the GST collected on sales (output tax liability), eliminating double taxation.