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GST Calculator - 5% Slab

Add or remove 5% GST from any amount. Covers everyday essentials and priority goods.

Base Price

Rs. 10,000

Rs. 10,000 example

GST @ 5%

Rs. 500

CGST Rs. 250 + SGST Rs. 250

Total Price

Rs. 10,500

GST-inclusive price

Add 5% GST - Quick Reference Table

GST added on top of a GST-exclusive base price, split into CGST + SGST.

Base AmountCGST (2.5%)SGST (2.5%)Total GSTFinal Price
Rs. 100Rs. 3Rs. 3Rs. 5Rs. 105
Rs. 500Rs. 13Rs. 13Rs. 25Rs. 525
Rs. 1,000Rs. 25Rs. 25Rs. 50Rs. 1,050
Rs. 2,500Rs. 63Rs. 63Rs. 125Rs. 2,625
Rs. 5,000Rs. 125Rs. 125Rs. 250Rs. 5,250
Rs. 10,000Rs. 250Rs. 250Rs. 500Rs. 10,500
Rs. 25,000Rs. 625Rs. 625Rs. 1,250Rs. 26,250
Rs. 50,000Rs. 1,250Rs. 1,250Rs. 2,500Rs. 52,500
Rs. 1,00,000Rs. 2,500Rs. 2,500Rs. 5,000Rs. 1,05,000

Remove 5% GST (Reverse) - Extract Base from an Inclusive Price

Start from a GST-inclusive amount and back out the base price and the 5% GST inside it.

Inclusive AmountBase (excl. GST)GST (5%)CGST (2.5%)SGST (2.5%)
Rs. 1,000Rs. 952Rs. 48Rs. 24Rs. 24
Rs. 5,000Rs. 4,762Rs. 238Rs. 119Rs. 119
Rs. 10,000Rs. 9,524Rs. 476Rs. 238Rs. 238
Rs. 25,000Rs. 23,810Rs. 1,190Rs. 595Rs. 595
Rs. 50,000Rs. 47,619Rs. 2,381Rs. 1,190Rs. 1,190
Rs. 1,00,000Rs. 95,238Rs. 4,762Rs. 2,381Rs. 2,381

Enter your amount below

Examples at 18%: Most goods & services · Electronics: TVs, ACs, fridges, mobiles · Small cars & two-wheelers · AC restaurants, IT, banking

Base Amount

₹10,000

GST Amount

₹1,800

Total Amount

₹11,800

Tax Breakup

Intra-state supply uses CGST + SGST - inter-state supply uses IGST (same total)

CGST @ 9%intra-state
₹900
SGST @ 9%intra-state
₹900
IGST @ 18%inter-state
₹1,800

What falls under the 5% GST slab?

The 5% GST slab covers everyday essentials and priority goods.

  • -Packaged and branded food items
  • -Footwear and apparel below the notified threshold
  • -Common medicines and medical devices
  • -Rail and economy-class air transport
  • -Many household items moved down from the old 12% slab

HSN 0401-0406 (dairy), HSN 6401-6405 (footwear), HSN 3004 (medicines). GST rates are subject to revision by the GST Council. Always verify the current rate for your specific product or service.

Common items taxed at 5% GST

A quick-reference list of categories most people search for at the 5% rate:

Packaged foodFootwear & apparelCommon medicinesRail & economy air travel

Classifications are set by the GST Council and can move between slabs. Confirm the current rate for your exact HSN/SAC code before invoicing.

How to calculate 5% GST

To add 5% GST to a base price:
GST Amount = Base Price x 5% = Base Price x 0.05
Total Price = Base Price + GST Amount

To remove 5% GST from a GST-inclusive price:
Base Price = Total Price / 1.05
GST Amount = Total Price - Base Price

For intra-state supply, GST splits equally into CGST and SGST (each 2.5%). For inter-state supply, the full 5% applies as IGST.

Frequently Asked Questions

How do I calculate 5% GST on an amount?

To add 5% GST, multiply the base price by 0.05. For a base price of Rs. 10,000, GST = Rs. 10,000 x 5% = Rs. 500, making the total price Rs. 10,500. For intra-state supply this splits equally into CGST (Rs. 250) and SGST (Rs. 250); for inter-state supply the full Rs. 500 is charged as IGST.

How do I remove 5% GST from a GST-inclusive price?

To remove 5% GST from a GST-inclusive price, divide by 1.05. For example, on a GST-inclusive price of Rs. 10,500, the base price = Rs. 10,500 / 1.05 = Rs. 10,000, so the embedded 5% GST is Rs. 500.

What is the CGST and SGST split for 5% GST?

5% GST is levied as two equal halves for supply within the same state: CGST at 2.5% and SGST at 2.5%. On a Rs. 10,000 base, that is Rs. 250 CGST + Rs. 250 SGST = Rs. 500 total GST. If the supply crosses state lines, the same 5% is charged as a single IGST of Rs. 500 instead.

How much is 5% GST on Rs. 1,000 and Rs. 50,000?

At 5%, Rs. 1,000 attracts Rs. 50 of GST for a total of Rs. 1,050, and Rs. 50,000 attracts Rs. 2,500 of GST for a total of Rs. 52,500. GST is directly proportional to the base amount, so you can scale these figures for any price.

What is the reverse 5% GST formula?

The reverse (GST-exclusive) formula divides the inclusive amount by 1.05: Base = Total / 1.05. The GST portion is then Total minus Base. For a Rs. 10,500 bill this gives a base of Rs. 10,000 and GST of Rs. 500. Use this to work out the pre-tax value from an MRP or a tax-inclusive invoice.

Is the price on the label (MRP) inclusive of 5% GST?

Yes. Under legal metrology rules the MRP printed on packaged goods is the maximum price inclusive of all taxes, including 5% GST. To find the pre-tax value, apply the reverse formula: for an MRP of Rs. 10,500 at 5%, the base is Rs. 10,000 and the embedded GST is Rs. 500.

What goods and services fall under the 5% GST slab?

The 5% GST slab covers everyday essentials and priority goods. Examples include: Packaged and branded food items, Footwear and apparel below the notified threshold, Common medicines and medical devices, Rail and economy-class air transport, Many household items moved down from the old 12% slab. HSN 0401-0406 (dairy), HSN 6401-6405 (footwear), HSN 3004 (medicines).

Is 5% GST the same across all states in India?

Yes. GST is a unified nationwide tax, so the 5% rate is identical in every state and union territory. Only the split differs by supply type: intra-state supply is charged as CGST 2.5% + SGST 2.5%, while inter-state supply is charged as a single IGST of 5%. The total tax you pay is the same either way.