GST (Goods and Services Tax) is India's unified indirect tax replacing VAT, service tax, and excise duty. It has four main slabs: 5%, 12%, 18%, and 28%.

What is the difference between CGST and SGST?

For intra-state sales, GST is split equally into CGST (Central GST) and SGST (State GST). For inter-state sales, IGST applies at the full rate. E.g., 18% GST = 9% CGST + 9% SGST.

How to add GST to a price?

GST Amount = Base Price × GST Rate / 100. Total = Base Price + GST Amount. E.g., ₹1,000 + 18% GST = ₹1,180.

How to remove GST from an inclusive price?

Base Price = Inclusive Price × 100 / (100 + GST Rate). E.g., ₹1,180 inclusive of 18% GST → Base = ₹1,180 × 100/118 = ₹1,000.

Which items have 0% GST?

Essential items like fresh fruits, vegetables, milk, eggs, bread, and educational services are exempt from GST (0% rate).

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GST Calculator

Add or remove GST from any amount. Instantly get CGST, SGST, and total breakup for 5%, 12%, 18%, and 28% rates.

Base Amount (excluding GST)

₹

GST Rate

Base Amount

₹10,000

GST Amount

₹1,800

Total Amount

₹11,800

GST Breakup (Inter-state)

CGST (9%)₹900

SGST (9%)₹900

Total GST (18%)₹1,800

About the GST Calculator

GST (Goods and Services Tax), introduced in India on 1 July 2017, replaced a complex web of central and state taxes. There are four main GST slabs: 5%, 12%, 18%, and 28%. For intra-state transactions, GST is split equally into CGST (Central) and SGST (State). For inter-state transactions, a single IGST applies. Some essentials like food grains are exempt (0% GST).

GST Calculation

Add GST: Final Price = Base Price × (1 + GST%/100) · Extract GST: Base Price = Inclusive Price / (1 + GST%/100)

CGST = GST% / 2 of base price · SGST = GST% / 2 of base price · IGST = Full GST% (inter-state)

Worked Example

Restaurant bill of ₹1,000 (18% GST)

Base Amount:₹1,000

GST Rate:18%

Type:Intra-state (CGST + SGST)

CGST (9%) = ₹90 · SGST (9%) = ₹90 · Total GST = ₹180 · Final Bill = ₹1,180

Tips & Insights

1
Always verify the GST rate for your specific product - rates vary even within categories (e.g., branded vs unbranded food).
2
Restaurants in non-AC premises charge 5% GST; AC restaurants charge 5% GST (but cannot claim input tax credit).
3
Input Tax Credit (ITC) allows businesses to claim back GST paid on purchases - only possible with proper GST invoices.
4
The GST council meets periodically - some product rates have changed multiple times since 2017.
5
E-commerce sellers and online service providers have different GST compliance requirements under OVAT rules.

Why this matters for you

GST affects every purchase Indians make - from grocery bills to construction contracts. Whether you're a consumer verifying a restaurant bill or a business owner filing quarterly returns, understanding GST calculation prevents overbilling and ensures compliance.