Add or remove GST from any amount at 5%, 12%, 18% or 28% rates.
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Formula
GST inclusive (add GST to base price): GST Amount = Base × Rate / 100; Total = Base + GST Amount.
GST exclusive (extract GST from total): Base = Total × 100 / (100 + Rate); GST Amount = Total − Base.
For intra-state transactions GST is split equally into CGST and SGST. For inter-state transactions the entire GST is IGST.
Worked Examples
Add GST: a product priced at ₹1,000 base with 18% GST. GST amount = 1,000 × 18/100 = ₹180. Total = ₹1,180 (split as ₹90 CGST + ₹90 SGST for intra-state).
Remove GST: a bill total of ₹1,180 inclusive of 18% GST. Base price = 1,180 × 100/118 ≈ ₹1,000. GST amount = ₹180.
About the GST Calculator
GST (Goods and Services Tax) has completely transformed the way business is done in India since its launch in 2017. Whether you are a consumer checking a restaurant bill or a small business owner (MSME) generating an invoice, understanding the GST split is essential. This GST calculator helps you find the base price, the GST amount, and the final price for any of the standard Indian tax slabs.
The GST Structure in India: CGST, SGST, and IGST
One of the most confusing parts of GST for many is why there are two or three different lines on a bill.
1. Intra-State (Within State): If you sell something within the same state (e.g., Mumbai to Pune), you charge CGST (Central GST) and SGST (State GST). They are always equal. For a 18% slab, it's 9% CGST and 9% SGST.
2. Inter-State (Between States): If you sell to another state (e.g., Delhi to Bengaluru), you charge IGST (Integrated GST) for the full 18%. The central government then handles the split with the states.
3. UTGST: Used in Union Territories like Andaman or Ladakh instead of SGST.
Common GST Slabs in India (2025-26)
- 0% (Exempt): Basic food items like milk, salt, unbranded flour, and fresh vegetables.
- 5%: Household essentials like sugar, spices, tea, coffee, and life-saving drugs.
- 12%: Processed foods, computers, and diagnostic kits.
- 18%: The 'Standard' slab. Includes most services, electronics, hair oil, toothpaste, and soaps.
- 28%: Luxury and 'Sin' goods. Small cars, air conditioners, tobacco, and carbonated drinks. Some items here also carry an additional 'Compensation Cess'.
Inclusive vs Exclusive GST Calculation
Our calculator handles both scenarios:
- GST Exclusive: You have a product worth ₹1,000 and want to add 18% GST. The customer pays ₹1,180.
- GST Inclusive: You sold a product for ₹1,000 'all-in'. The formula to find the base price is: `(Total Price * 100) / (100 + GST Rate)`. In this case, the base price is ₹847.46 and the GST collected is ₹152.54. This is very useful for retailers who want to know their real margin after tax.
Input Tax Credit (ITC): The Core of GST
The 'magic' of GST for Indian businesses is the Input Tax Credit. If you pay GST on your raw materials, you can deduct that amount from the GST you collect from your customers. You only pay the 'net' value-add to the government. This prevents 'tax on tax' (cascading) which was the biggest problem with the old VAT and Excise regime. However, to claim ITC, you must ensure your suppliers have filed their GST returns (GSTR-1) correctly.
GST for Freelancers and Service Providers
If you are a freelancer or a consultant in India, you must register for GST if your annual turnover exceeds ₹20 Lakh (₹10 Lakh for some hill states). For service providers, the rate is almost universally 18%. Charging GST makes you look more professional to corporate clients, as they can claim the GST you charge as Input Tax Credit, effectively making your service 18% cheaper for them if they are also GST-registered.
Frequently Asked Questions
What are the four standard GST rates in India?
5% (essentials and mass-market services), 12% (processed food, mobile phones), 18% (default for most goods and services), 28% (luxury goods like cars, ACs, premium hotels). A small set of items is exempt.
What is the difference between CGST, SGST and IGST?
Intra-state transactions split GST equally into Central GST and State GST. Inter-state transactions use Integrated GST (IGST) which goes entirely to the Centre and is later distributed. The total GST rate is the same in both cases.
Is MRP inclusive of GST?
Yes, the MRP printed on packaged goods always includes GST. A retailer cannot legally add GST on top of MRP.
What is the GST on restaurants in India?
Standard restaurants charge 5% GST without input tax credit. Restaurants in hotels with room tariff above ₹7,500/night charge 18% with input tax credit.
Are e-commerce purchases GST-inclusive?
Yes, the price displayed on e-commerce platforms includes GST. The platform collects and remits GST on behalf of the seller (TCS provisions). You don't pay extra at checkout.