GST Calculator India (2026)
Calculate GST inclusive/exclusive amounts with CGST & SGST breakdown instantly.
GST Details
GST 2.0 (effective 22 Sep 2025): the 12% and 28% slabs have been withdrawn.
📋 GST Rate Slabs (GST 2.0)
- Essential items:5%
- Standard goods & services:18%
- De-merit / luxury items:40%
About GST
Goods and Services Tax (GST) is an indirect tax system applicable across India. It replaced multiple cascading taxes with a unified system. GST is divided equally into Central GST (CGST) and State GST (SGST) for intrastate transactions, and a single Integrated GST (IGST) for interstate transactions.
How is GST Calculated? The Formula Explained
Add GST (Exclusive)
GST Amount = Original × (Rate ÷ 100)
Total = Original + GST Amount
Remove GST (Inclusive)
Original = Total ÷ (1 + Rate / 100)
GST Amount = Total − Original
📘 Worked Example — Add GST
Priya buys software worth ₹10,000. GST rate = 18%.
- CGST (9%)₹900
- SGST (9%)₹900
- Total Invoice₹11,800
📗 Worked Example — Remove GST
An invoice shows ₹11,800 inclusive of 18% GST.
- Original = ₹11,800 ÷ 1.18₹10,000
- GST Component₹1,800
- Base Price₹10,000
GST Rate Slabs in India (GST 2.0, effective 22 Sep 2025)
The GST Council's GST 2.0 reform replaced the old four-slab structure with a simpler three-slab system. The 12% and 28% slabs have been withdrawn — most items in those slabs moved to 5% or 18%, with a small set of de-merit/luxury goods moved to the new 40% slab.
| GST Rate | Category | Examples |
|---|---|---|
| 0% | Exempt | Fresh milk, eggs, vegetables, books, newspapers, individual life & health insurance |
| 5% | Essential | Edible oil, sugar, spices, tea, coffee, coal, butter, cheese, frozen meat |
| 18% | Standard | Most services, mobile phones, AC restaurants, IT services, financial services |
| 40% | De-merit / luxury | Cars, tobacco, aerated drinks, 5-star hotels, casinos |
Special rates outside these slabs still apply — e.g. 0.25% on rough precious stones and 3% on gold, silver, and jewellery.
CGST, SGST and IGST — What's the Difference?
CGST
Central GST
Collected by the central government on intrastate sales. Rate = half of the total GST rate.
18% GST → CGST 9%
SGST
State GST
Collected by the state government on intrastate sales. Rate = half of the total GST rate.
18% GST → SGST 9%
IGST
Integrated GST
Collected by the central government on interstate sales. Rate = full GST rate.
Interstate → IGST 18%
📊 Visual Example — ₹10,000 sale at 18% GST
🏪 Intrastate (same state)
Seller & buyer in same state
CGST ₹900 + SGST ₹900 = ₹1,800
🚚 Interstate (Mumbai → Delhi)
Seller in Mumbai, buyer in Delhi
IGST ₹1,800 (no CGST/SGST)
Who Needs to Pay GST?
Businesses (Mandatory Registration)
Businesses with annual turnover above ₹40 lakh (goods) or ₹20 lakh (services) must register for GST. Threshold is ₹10 lakh for special category states.
Composition Scheme
Businesses with turnover up to ₹1.5 crore can opt for the Composition Scheme — a simplified flat-rate GST with reduced compliance burden. Not available for service providers (except restaurants).
Consumers
GST is already included in the MRP of most products. As a consumer, you don't file or pay GST separately. Use the Remove GST mode above to find the base price of any MRP-tagged item.
GST Calculation Examples — All Slabs
| Amount | GST Rate | GST Amount | CGST | SGST | Total |
|---|---|---|---|---|---|
| ₹1,000 | 5% | ₹50 | ₹25 | ₹25 | ₹1,050 |
| ₹1,000 | 18% | ₹180 | ₹90 | ₹90 | ₹1,180 |
| ₹1,000 | 40% | ₹400 | ₹200 | ₹200 | ₹1,400 |
| ₹10,000 | 18% | ₹1,800 | ₹900 | ₹900 | ₹11,800 |
| ₹50,000 | 40% | ₹20,000 | ₹10,000 | ₹10,000 | ₹70,000 |
Frequently Asked Questions — GST Calculator
What is the GST rate on services in India?
How do I calculate GST on an inclusive amount?
What is the difference between CGST and IGST?
Is GST applicable on exports?
What items are exempt from GST?
Content by Satyapal Khakhal, Founder, gpaisa.in | Updated for GST 2.0: July 2026
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