GST Calculator

⚠️ Not financial advice. Results are illustrative only and should not be used as the basis for any investment, tax, or financial decision. Consult a qualified financial adviser or chartered accountant before acting on any figure shown.

What is GST?

GST (Goods and Services Tax) is India's unified indirect tax that replaced VAT, excise duty, and service tax in 2017. It applies to the supply of goods and services at each stage of the value chain, with credit for tax paid at earlier stages (input tax credit).

When to use inclusive vs exclusive

Exclusive — use when you have a base price and need to add GST for an invoice or quotation.
Inclusive — use when a product is MRP-tagged or you receive a bill that says "GST included" and you need to find the base amount for accounting.

GST rate guide (common items, post-GST 2.0 reform)

0%: fresh vegetables, grains, milk, books
3%: gold, precious stones
5%: packaged food, medicines, transport, economy hotel
18%: most services, restaurants, electronics, mobile phones
40%: cars, AC, luxury hotels, tobacco, pan masala

India's GST Council eliminated the 12% and 28% slabs effective 22 September 2025, per the GST Council's official press release on the GST 2.0 rate reform. Most former 12% items moved to 5%; most former 28% items moved to 18%, with luxury and sin goods moving to the new 40% slab.

Who uses the GST calculator

Freelancers and consultants use it to add 18% GST to their service invoices and check what their client owes. Small business owners use it to compute CGST and SGST splits for intra-state transactions. Consumers use the inclusive mode to back out the base price from an MRP-tagged product. Accountants use it to quickly verify invoice amounts before filing GSTR-1 returns.

GST registration threshold

Businesses with annual turnover above ₹40 lakh (₹20 lakh for service providers and special-category states) must register for GST. Once registered, they must charge GST on all taxable supplies and file periodic returns — GSTR-1 (outward supplies) and GSTR-3B (summary return). The composition scheme is available for small businesses with turnover below ₹1.5 crore, allowing a flat tax rate with simplified compliance.

Input Tax Credit (ITC) — the key GST benefit

GST's biggest feature for businesses is Input Tax Credit: the GST you pay on your purchases can be set off against the GST you collect from customers. This eliminates the cascading tax effect of the pre-GST era. For example, if you pay ₹18,000 GST on raw materials and collect ₹36,000 on sales, you only remit ₹18,000 to the government.

Frequently asked questions

What are the GST slabs in India?

Following the September 2025 'GST 2.0' reform, India's GST has 5 rate slabs: 0% (essential items like food grains, milk), 3% (gold and precious stones), 5% (packaged food, medicines, household necessities, economy class air travel), 18% (most goods and services, mobile phones, restaurants), and 40% (luxury goods, automobiles, tobacco, sin goods). The old 12% and 28% slabs were eliminated — most 12% items moved to 5%, and most 28% items moved to 18% or the new 40% slab.

What is the difference between inclusive and exclusive GST?

Exclusive GST (excl.): the amount you enter is the base price before tax — GST is added on top. Inclusive GST (incl.): the amount you enter already includes GST — the calculator extracts the base price and the tax component. Use inclusive for MRP-tagged products, exclusive for B2B invoicing.

What is CGST and SGST?

For intra-state supplies (buyer and seller in the same state), GST is split equally into CGST (Central GST) and SGST (State GST). For inter-state supplies, the full GST is charged as IGST (Integrated GST) paid to the central government.

How to calculate GST manually?

For exclusive: GST amount = (Base price × Rate) / 100. Total = Base + GST. For inclusive: Base = Total / (1 + Rate/100). GST = Total − Base.