GST Calculator India — Free CGST, SGST & IGST Calculator for FY 2025–26
This GST calculator computes the exact CGST, SGST, and IGST breakdown for any amount under all Indian GST slabs — 5%, 12%, 18%, and 28%. It supports both GST-inclusive (reverse calculation) and GST-exclusive modes, with automatic split between intra-state and inter-state transactions. Built by a practicing Chartered Accountant; useful for invoice preparation, pricing decisions, and compliance verification.
Calculate GST Amount
How to Calculate GST Using This Tool
This free GST calculator is designed for Indian businesses, freelancers, manufacturers, and consumers. Follow these steps to get an instant GST breakdown:
Step 1: Enter the Amount
Type the value of your goods or services in the amount field. This can be the base price (before GST) or the total price (after GST) depending on your selection in the next step.
Step 2: Select the GST Rate
Choose from the standard GST slabs — 5%, 12%, 18%, or 28% — or use special rates like 0.25% for rough precious stones, 3% for gold and silver, or enter a custom rate. The GST rate depends on the HSN/SAC classification of your goods or services as notified by the GST Council.
Step 3: Choose Amount Type
GST Exclusive means you know the base price and want to add GST on top — common in B2B transactions and invoice preparation. GST Inclusive means you have the final MRP or total price and want to extract the base price and GST component — useful for analyzing retail invoices and receipts.
Step 4: Select Transaction Type
For transactions within the same state (e.g., seller and buyer both in Maharashtra), select Intra-State to get the CGST and SGST split. For transactions between different states, select Inter-State to get the IGST amount. This classification is governed by the IGST Act, 2017.
CA Tip: Always verify the GST rate applicable to your specific goods or services using the official CBIC rate schedule. HSN codes for goods and SAC codes for services determine the exact rate. Mis-classification can result in short payment, interest, and penalties under Section 73/74 of the CGST Act.
Current GST Slab Rates in India (2026)
The GST Council determines tax rates for all goods and services in India. Below are the main GST slabs with representative examples:
| GST Rate | Goods Examples | Services Examples |
|---|---|---|
| 0% | Fresh fruits, vegetables, milk, eggs, bread, salt, natural honey, unprocessed cereals | Healthcare, education (up to higher secondary), public transport, agricultural services |
| 5% | Packaged food, sugar, tea, edible oil, footwear below ₹500, apparel below ₹1,000 | Transport of goods by rail, economy-class air travel, small restaurants (turnover < ₹1.5 Cr without ITC) |
| 12% | Butter, cheese, ghee, processed foods, mobile phones, sewing machines, fertilizers | Business-class air travel, construction services (affordable housing), work contracts for government |
| 18% | Pasta, soap, toothpaste, hair oil, capital goods, industrial machinery, computers, printers | IT services, consulting, accounting, restaurant dining (with ITC), telecom, banking, insurance |
| 28% | Cement, automobiles, paint, ACs, washing machines, aerated drinks, cigarettes, pan masala | 5-star hotel accommodation (tariff > ₹7,500), gambling, horse racing, amusement parks |
| 3% | Gold, silver, platinum, gold jewellery, silver jewellery | Job work services for gold jewellery manufacturing |
Note: GST rates are subject to revision by the GST Council. Certain items like petroleum products, alcoholic liquor for human consumption, and electricity are currently outside the GST framework and taxed separately by state governments. Always verify the latest rates at cbic-gst.gov.in.
Understanding CGST, SGST, and IGST
India's GST operates on a dual model where both the Central and State governments levy tax simultaneously on the same base. The type of GST component depends entirely on whether the transaction is within the same state or across state borders:
CGST (Central Goods and Services Tax)
CGST is collected by the Central Government on intra-state supplies of goods and services. The rate equals half of the applicable GST rate. Revenue from CGST goes entirely to the Central Government. It is governed by the CGST Act, 2017.
SGST (State Goods and Services Tax)
SGST is collected by the State Government on the same intra-state supplies. The rate equals half of the GST rate — matching CGST exactly. Revenue goes entirely to the state where consumption occurs. For Union Territories, UTGST (Union Territory GST) replaces SGST.
IGST (Integrated Goods and Services Tax)
IGST applies to inter-state supplies — when the supplier's state and the place of supply are different. The full GST rate is charged as IGST, collected by the Central Government, and then distributed to the destination state. IGST also applies to imports into India.
Intra-State (Same State):
CGST = 9% × ₹10,000 = ₹900
SGST = 9% × ₹10,000 = ₹900
Total = ₹10,000 + ₹1,800 = ₹11,800
Inter-State (Different State):
IGST = 18% × ₹10,000 = ₹1,800
Total = ₹10,000 + ₹1,800 = ₹11,800
The total tax amount remains the same regardless of whether it is an intra-state or inter-state transaction. The only difference is how the tax is distributed between the Central and State governments.
GST Calculation Formulas
Understanding the formulas behind GST calculation helps verify invoices and ensures compliance. Here are both the standard and reverse calculation methods:
Adding GST (Exclusive Calculation)
When you know the base price and need to find the total amount including GST:
Total Price = Base Price + GST Amount
Example: Base = ₹5,000, Rate = 18%
GST = ₹5,000 × 0.18 = ₹900
Total = ₹5,000 + ₹900 = ₹5,900
Removing GST (Inclusive / Reverse Calculation)
When you have the total price (MRP) that already includes GST and need to extract the base price:
GST Amount = Total Amount − Base Price
Example: Total = ₹5,900, Rate = 18%
Base = ₹5,900 ÷ 1.18 = ₹5,000
GST = ₹5,900 − ₹5,000 = ₹900
CGST and SGST Split (Intra-State)
SGST = GST Amount ÷ 2
Example: GST = ₹900 at 18%
CGST (9%) = ₹450
SGST (9%) = ₹450
GST Registration and Compliance in India
Who Must Register for GST?
Under the CGST Act, 2017, GST registration is mandatory when annual aggregate turnover exceeds ₹40 lakhs for suppliers of goods (₹20 lakhs for special category states) and ₹20 lakhs for service providers (₹10 lakhs for special category states). Certain categories must register regardless of turnover: inter-state suppliers, e-commerce operators, casual taxable persons, and non-resident taxable persons. Registration is done through the GST Portal.
Input Tax Credit (ITC)
Input Tax Credit is the mechanism that eliminates the cascading effect of taxes. A registered business can claim credit for GST paid on purchases and set it off against GST collected on sales. ITC is available only when the supplier has filed their return, the recipient has received the goods/services, and the recipient has filed GSTR-3B. ITC claims are reconciled through GSTR-2B, the auto-generated statement from the GSTN portal.
GST Return Filing
Regular taxpayers must file GSTR-1 (outward supplies) by the 11th of the following month and GSTR-3B (summary return with tax payment) by the 20th. Composition dealers file GSTR-4 annually and CMP-08 quarterly. The ICAI's GST and Indirect Taxes Committee publishes regular guidance notes to help practitioners navigate filing requirements.
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