GST Calculator

Add GST (GST-exclusive mode): multiply the base amount by (1 + rate/100) — ₹1,000 + 18% GST = ₹1,180. Remove GST (GST-inclusive mode): divide the inclusive amount by (1 + rate/100) — ₹1,180 ÷ 1.18 = ₹1,000 base, ₹180 GST.

GST-exclusive means your entered amount is the base price before tax, and GST gets added on top. GST-inclusive means your entered amount already has GST baked in, and the calculator extracts the base price and tax portion from it — useful when you only know the final shelf/invoice price.

Following the September 2025 "GST 2.0" rate rationalization, the structure was simplified toward two main slabs — 5% (merit rate) and 18% (standard rate) — plus a 40% rate for select luxury/demerit goods, alongside 0% for exempted essentials. Some goods and older references may still cite the pre-reform 12%/28% slabs. Always confirm the exact current rate for your specific goods or service against the official GST Council/CBIC notification, since item-to-slab mapping is detailed and subject to further revision.

The reform reduced the number of active tax tiers, moving many items that were previously in the 12% slab toward 5% or 18%, and consolidating higher-taxed goods largely into 18% or the new 40% demerit rate — the stated goal being a simpler structure with fewer slabs to classify goods into. Verify your specific product/service category against the latest official notification, since the exact reclassification varies by item.

For intra-state sales, GST is split equally into CGST (central) and SGST (state) — an 18% rate is 9% CGST + 9% SGST. For inter-state sales, it's charged as a single IGST at the full rate instead, collected centrally and apportioned to the destination state.

As a consumer, you pay GST embedded in the price of most goods and services you buy — it's an indirect tax collected by the seller and passed to the government. Registered businesses additionally deal with GST on their own sales and can typically claim Input Tax Credit on GST paid on business purchases.

Certain essential items — many unprocessed foods, specific healthcare and education services, and a few other categories — are exempted or zero-rated. The exact exempt list is set by the GST Council and updated periodically, so check the current official list for a specific item rather than assuming.

For intra-state transactions, GST revenue is split between the central government (CGST) and the state government (SGST) in equal halves. For inter-state transactions, IGST is collected by the centre and then apportioned to the destination state under the GST settlement mechanism.

ITC lets a GST-registered business offset the GST it paid on business purchases (inputs) against the GST it owes on its own sales (output), so tax is effectively charged only on the value added at each stage rather than cascading on the full price repeatedly.

GST rates are set by the GST Council and can change periodically, including through structural reforms like GST 2.0. We aim to keep the rate options current, but for anything with real financial consequences (invoicing, filing), always cross-check against the live CBIC/GST Council notification rather than relying solely on this or any calculator.