Add or remove GST at any Indian tax slab. See CGST, SGST split and total price instantly.
Last updated: March 2026
This free online GST calculator helps you compute the Goods and Services Tax for any amount under India's GST regime. Whether you are a business owner generating invoices, a freelancer pricing services, or a consumer verifying a bill, follow these steps:
India's GST structure uses multiple rate slabs to balance revenue collection with the affordability of essential goods. Here is a comprehensive breakdown of each slab with common examples:
| GST Rate | Category | Examples |
|---|---|---|
| 0% | Exempt / Essential | Fresh fruits, vegetables, milk, eggs, bread, salt, natural honey, educational services, healthcare services |
| 3% | Precious Metals | Gold, silver, platinum, diamonds, gold jewellery, silver ornaments |
| 5% | Necessities | Packaged food items, sugar, tea, coffee, edible oils, economy class air tickets, footwear below ₹500, fertilisers, newspapers |
| 12% | Standard (Lower) | Processed food, butter, ghee, fruit juices, apparel above ₹1,000, business class air tickets, mobile phones, sewing machines |
| 18% | Standard | Most goods and services — electronics, computers, refrigerators, restaurant meals (AC), IT services, financial services, telecom, hair oil, toothpaste, steel products |
| 28% | Luxury / Demerit | Automobiles, cement, chocolates, pan masala, tobacco products, aerated drinks, washing machines, air conditioners, dishwashers, paint |
Note: Some items under the 28% slab also attract an additional GST compensation cess. For instance, luxury cars may have a cess of 1% to 22% on top of the 28% GST, and aerated drinks carry a 12% cess.
The Goods and Services Tax (GST) was introduced on 1 July 2017, replacing a complex web of central and state indirect taxes including excise duty, service tax, VAT, CST, entertainment tax and octroi. It is a comprehensive, multi-stage, destination-based tax levied on every value addition in the supply chain.
The key principle behind GST is the input tax credit (ITC) mechanism. Each business in the supply chain pays GST on its purchases and collects GST on its sales. The tax already paid on inputs is credited against the tax collected on outputs. This eliminates the cascading effect (tax on tax) that plagued the earlier system.
Add GST: Total = Amount + (Amount × Rate / 100)
Remove GST: Original = Amount × 100 / (100 + Rate)
For intra-state sales, the GST is split equally into CGST (Central GST) and SGST (State GST). So if 18% GST applies, 9% goes as CGST and 9% as SGST. For inter-state sales, the full rate is charged as IGST (Integrated GST).
Understanding the three components of GST is essential for correct invoicing and tax filing in India:
| Component | Full Form | When Applied | Collected By |
|---|---|---|---|
| CGST | Central GST | Intra-state (within same state) | Central Government |
| SGST | State GST | Intra-state (within same state) | State Government |
| IGST | Integrated GST | Inter-state (between two states) or imports | Central Government (later shared with destination state) |
For example, if a seller in Maharashtra sells goods worth ₹10,000 to a buyer also in Maharashtra at 18% GST, the invoice will show ₹900 CGST + ₹900 SGST = ₹1,800 GST. If the same seller sells to a buyer in Karnataka, the invoice will show ₹1,800 IGST instead. In Union Territories, UTGST replaces SGST.
Input tax credit can be utilised across these components with specific rules: IGST credit can be used against IGST, CGST and SGST liabilities. CGST credit can be used against CGST and then IGST. SGST credit can be used against SGST and then IGST. CGST credit cannot be used against SGST and vice versa.
India has five main GST rate slabs: 0% for essential items like fresh fruits, vegetables and milk; 3% for gold and silver; 5% for household necessities like packaged food and economy rail tickets; 12% for processed food and business class air tickets; 18% for most goods and services including electronics, IT services and financial services; and 28% for luxury and demerit goods such as automobiles, cement, tobacco and aerated drinks. Some items also attract an additional compensation cess above the 28% slab.
CGST (Central GST) and SGST (State GST) are levied equally on intra-state transactions. For instance, if the GST rate is 18%, then 9% CGST goes to the Central Government and 9% SGST goes to the State Government. IGST (Integrated GST) applies on inter-state transactions and imports at the full rate. The Central Government collects IGST and then distributes the state portion to the destination state. This split ensures both central and state governments receive their share of tax revenue.
Under the reverse charge mechanism (RCM), the liability to pay GST shifts from the supplier to the recipient of goods or services. This applies in specific cases notified by the government under Sections 9(3) and 9(4) of the CGST Act, such as services received from an unregistered dealer, legal services from an advocate, services by a goods transport agency (GTA), or sponsorship services. The recipient must self-assess and pay the GST directly to the government and can later claim input tax credit on it.
HSN stands for Harmonized System of Nomenclature, an internationally standardised system of names and numbers to classify traded goods. Under India's GST, businesses with annual turnover above ₹5 crore must mention 6-digit HSN codes on all invoices. Businesses with turnover between ₹1.5 crore and ₹5 crore need 4-digit HSN codes. HSN codes determine the applicable GST rate for each product and are essential for correct tax computation, filing returns on the GST portal, and enabling the government to track taxable goods systematically.
The composition scheme is a simplified tax scheme for small businesses with annual turnover up to ₹1.5 crore (₹75 lakh for special category states). Under this scheme, businesses pay GST at a flat rate: 1% for manufacturers, 5% for restaurant services, and 1% for other suppliers. They file quarterly returns instead of monthly ones and face lower compliance burden. However, composition dealers cannot claim input tax credit, cannot make inter-state supplies, and must mention "composition taxable person" on their invoices and signboards.
To extract GST from an inclusive amount (reverse calculation), use the formula: Original Price = GST-inclusive Amount × 100 / (100 + GST Rate). For example, if the total bill is ₹11,800 and the GST rate is 18%, then Original Price = 11,800 × 100 / 118 = ₹10,000, and GST = ₹11,800 − ₹10,000 = ₹1,800 (split as ₹900 CGST + ₹900 SGST for intra-state). You can use this calculator's "Remove GST from amount" option to do this instantly.