GST Calculator – India
Calculate amount and total price. Supports all GST rates (5%, 12%, 18%, 28%) with reverse GST calculation option.
Amount before GST (exclusive)
Real-World Examples
1Laptop Purchase (18% GST)
GST ₹9,000. If interstate: IGST 18%. If within state: CGST 9% + SGST 9%. Claim ITC if for business.
2Restaurant Bill (5% GST)
Non-AC restaurants charge 5% GST. AC restaurants may charge 18%. Delivery aggregators charge 5%.
3Reverse GST on Invoice (₹1,18,000)
Reverse calculation: ₹1,18,000 / 1.18 = ₹1,00,000 base. GST = ₹18,000. Useful for accounting.
Frequently Asked Questions
GST (Goods and Services Tax) is India's unified indirect tax system implemented on July 1, 2017. It replaced multiple taxes (VAT, Service Tax, Excise, etc.) with one comprehensive tax on supply of goods and services.
Four main rates: 5% (essential items), 12% (standard goods), 18% (most services, electronics), 28% (luxury items, cars). Special rates: 0% (exempt), 0.25% (rough diamonds), 3% (gold). Cess applies on sin goods.
GST Amount = (Base Amount × GST Rate) / 100. Total = Base Amount + GST. For ₹1,000 at 18%: GST = ₹180, Total = ₹1,180. For interstate sales, IGST applies; for intrastate, CGST + SGST (half each).
Reverse calculation finds the base amount from GST-inclusive price. Formula: Base Amount = Total / (1 + GST Rate/100). For ₹1,180 at 18%: Base = 1180/1.18 = ₹1,000.
CGST (Central) + SGST (State) apply on intrastate supply (within same state), each at half the total rate. IGST applies on interstate supply at full rate. Example: 18% GST intrastate = 9% CGST + 9% SGST.
Mandatory if annual turnover exceeds ₹40L (₹20L for services and special states). E-commerce sellers, interstate suppliers, and certain businesses must register regardless of turnover.
ITC allows businesses to claim credit for GST paid on purchases against GST collected on sales. Net GST payable = Output GST - Input GST. Proper invoices and compliance are required to claim ITC.
Exempt (0% GST): Fresh fruits, vegetables, milk, eggs, unbranded atta/rice, healthcare services, education services, public transport, books, newspapers, handloom products, and agricultural services.
Small businesses with turnover up to ₹1.5 Cr can opt for composition scheme with lower tax rates (1-6%) and simplified compliance. However, they cannot collect GST from customers or claim ITC.
GSTR-1 (outward supplies): 11th of next month. GSTR-3B (summary return): 20th of next month. GSTR-9 (annual return): December 31. Late filing attracts ₹50/day penalty (₹20 for nil returns).
Complete Guide to GST Calculation in India 2025
GST (Goods and Services Tax) revolutionized India's indirect tax system since July 1, 2017. Understanding GST calculation, rates, and compliance is essential for businesses and consumers alike. This comprehensive guide covers everything about GST - from basic calculation to Input Tax Credit.
What is GST?
GST is a destination-based, multi-stage tax levied on value addition at each stage of the supply chain. It replaced multiple indirect taxes like VAT, Service Tax, Excise Duty, and others with a single unified tax. GST is collected at every point of sale, with credit available for taxes paid at previous stages.
GST Rate Structure in India
| Rate | Applicable Items/Services |
|---|---|
| 0% (Exempt) | Fresh fruits, vegetables, milk, bread, education, healthcare |
| 5% | Packaged food, economy hotels, restaurants (non-AC), transport |
| 12% | Processed food, computers, mobile phones, business class hotels |
| 18% | Most services, electronics, restaurant (AC), capital goods |
| 28% | Luxury items, cars, tobacco, aerated drinks, 5-star hotels |
| 28% + Cess | Luxury cars, tobacco products, aerated beverages |
GST Calculation Formula
Forward Calculation (Add GST):
GST Amount = Base Price × GST Rate / 100
Total Price = Base Price + GST Amount
Reverse Calculation (Extract GST):
Base Price = Total Price / (1 + GST Rate/100)
GST Amount = Total Price - Base Price
CGST, SGST, and IGST Explained
CGST
Central GST collected by Central Government on intrastate supplies. Half of total GST rate.
SGST
State GST collected by State Government on intrastate supplies. Half of total GST rate.
IGST
Integrated GST on interstate supplies. Full rate collected by Centre, shared with destination state.
Example: 18% GST within Maharashtra = 9% CGST + 9% SGST
18% GST from Maharashtra to Gujarat = 18% IGST
Input Tax Credit (ITC)
ITC allows businesses to claim credit for GST paid on purchases against GST collected on sales:
- Net GST Payable = Output GST (on sales) - Input GST (on purchases)
- Requires valid tax invoice from registered supplier
- Supplier must have filed their returns (GSTR-1)
- Goods/services must be used for business purposes
- ITC not available on personal use, blocked credits (cars, food, etc.)
GST Registration Threshold
- • Goods: ₹40 lakh turnover (₹20 lakh for special category states)
- • Services: ₹20 lakh turnover (₹10 lakh for special category states)
- • Mandatory: E-commerce sellers, interstate suppliers, casual taxable persons
- • Composition Scheme: Optional for turnover up to ₹1.5 crore
GST Return Filing Schedule
| Return | Purpose | Due Date |
|---|---|---|
| GSTR-1 | Outward supplies | 11th of next month |
| GSTR-3B | Summary return | 20th of next month |
| GSTR-9 | Annual return | December 31 |
| GSTR-4 | Composition scheme | 30th April (annually) |
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Disclaimer: GST rates and rules are subject to changes by GST Council. For accurate HSN/SAC codes and latest rates, refer to the official CBIC website or consult a GST practitioner.
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Disclaimer: All calculations are estimates based on current tax rules and regulations. Actual values may vary depending on your specific circumstances. Please consult a certified financial advisor or CA for personalized advice.