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Calculate Goods & Services Tax (GST) for standard Indian tax slabs (0%, 5%, 12%, 18%, 28%). Add GST to base prices or reverse-calculate GST from gross amounts with CGST, SGST, and IGST breakdowns.
The Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based indirect tax levied on the manufacture, sale, and consumption of goods and services throughout India. Implemented on July 1, 2017, GST replaced a convoluted web of legacy central and state levies—such as Central Excise Duty, Service Tax, State VAT, Entry Tax, Purchase Tax, and Octroi—creating a unified national tax framework commonly termed "One Nation, One Tax".
Whether you are an e-commerce seller, retailer, freelancer, chartered accountant, or consumer, computing accurate GST components is essential for raising compliant invoices and claiming Input Tax Credit (ITC). Our online GST Calculator provides two mathematical workflows: Add GST (computing final gross billable prices from base amounts) and Remove GST (extracting the built-in tax component from inclusive price tags).
Depending on whether a quoted price already includes tax or represents net value, different mathematical calculations apply:
GST Amount = Taxable Value × (GST Rate / 100)
Final Gross Price = Taxable Value + GST Amount
Original Taxable Value = Final Price / (1 + (GST Rate / 100))
GST Amount Extracted = Final Price − Original Taxable Value
Critical Note on Reverse Tax: A common error when removing GST is calculating Final Price × GST Rate and subtracting it. For an item sold at ₹118 with an 18% GST rate, subtracting 18% of ₹118 (₹21.24) incorrectly results in ₹96.76. The mathematically correct reverse calculation is 118 / 1.18 = ₹100.00, with exact GST of ₹18.00. Our calculator guarantees this authentic mathematical extraction.
Under India's dual GST framework, both the Central and State Governments concurrently levy indirect taxes based on the geographic destination of the transaction:
| GST Slab Rate | Applicable Goods & Commodities | Applicable Services |
|---|---|---|
| 0% (Exempted / Nil) | Unpacked food grains, fresh vegetables, unbranded milk, eggs, salt, curd, printed books, newspapers. | Postal services, primary healthcare, basic school education, non-AC railway travel. |
| 5% (Essential Items) | Packaged food items, sugar, tea, coffee, edible oils, domestic LPG, medicines, footwear under ₹1,000, coal. | Small restaurant dining, economy class air tickets, railway AC tickets, transport aggregator services. |
| 12% (Standard Low) | Butter, cheese, ghee, fruit juices, packaged meat, sewing machines, umbrellas, select diagnostic kits. | Business class air travel, state-run lottery tickets, hotel rooms priced between ₹1,000 – ₹7,500/night. |
| 18% (Standard High) | Smartphones, computers, hair oil, toothpaste, soaps, capital goods, electrical machinery, steel products. | IT software services, financial & banking services, telecom services, branded salon & beauty treatments. |
| 28% (Luxury & Demerit) | Automobiles, motorcycles, luxury cars, air conditioners, refrigerators, cement, tobacco, aerated drinks. | 5-star hotel accommodations, race clubs, gambling, betting, amusement parks. |
Suppose a vendor in Mumbai sells 2 units of electronic equipment to a customer in Pune (Intra-state Maharashtra sale) at a unit price of ₹25,000 with a special trade discount of ₹2,000 and shipping fee of ₹1,000:
A GST Exclusive price is the bare price of goods or services before tax is added. A GST Inclusive price (Maximum Retail Price or MRP) is the total final cost that already includes the applicable GST tax amount. Consumers typically pay inclusive prices, while business-to-business (B2B) transactions often quote exclusive prices.
Under Section 15 of the CGST Act, trade discounts given before or at the time of supply that are recorded on the invoice are deducted from the gross price before computing GST. GST is charged only on the net taxable amount after discount.
Apply IGST (Integrated GST) whenever the supplier's location and the place of supply are in two different Indian states or union territories, or for international imports and exports. Apply CGST + SGST when both the supplier and recipient are located within the same state.
No. Gold, silver, and precious jewellery carry a special GST rate of 3%, while rough precious stones and cut/polished diamonds carry a rate of 0.25%. You can calculate these rates using the Custom % input in our calculator.
Yes. Click Download CSV to save an itemized invoice summary spreadsheet, or click Print Invoice to generate a clean, print-ready voucher for record-keeping and tax filing.