GST Calculator

Goods and Services Tax is a single indirect tax that replaced multiple central and state levies in July 2017. For intra-state sales, GST is split equally into CGST (central) and SGST (state) — so 18% GST means 9% CGST plus 9% SGST. For inter-state sales, an equivalent IGST is charged instead and shared between the centre and states.

India uses a multi-slab structure with the main rates being 5%, 12%, 18%, and 28%. Essentials and unprocessed food are largely exempt or at 5%, standard goods and services sit at 12% or 18%, and luxury or “sin” goods like tobacco and high-end cars attract 28% plus a cess.

Add GST treats your entered amount as the base (pre-tax) price and adds GST on top to give the final invoice value. Remove GST treats your entered amount as the GST-inclusive price (the MRP you paid) and works backwards to reveal the base price and the tax embedded within it.

Use the formula: Base = Inclusive Amount × 100 / (100 + GST rate). For example, ₹1,180 inclusive of 18% GST has a base of ₹1,000 and ₹180 of GST. Switch this calculator to Remove GST mode to do this automatically.

GST registration is mandatory once your aggregate annual turnover crosses ₹40 lakh for goods (₹20 lakh in special-category states) or ₹20 lakh for services (₹10 lakh in special-category states). Registration is also compulsory regardless of turnover for inter-state suppliers, e-commerce sellers, and those liable under reverse charge. Smaller businesses can register voluntarily to claim input tax credit.

Input tax credit lets a registered business set off the GST it paid on purchases against the GST it collects on sales, so tax is effectively paid only on the value added. For example, if you collect ₹18,000 GST on sales and paid ₹10,000 GST on inputs, you remit only ₹8,000. ITC can be claimed only on business purchases with a valid tax invoice, and is blocked on certain items like personal expenses.

The composition scheme lets small businesses with turnover up to ₹1.5 crore (₹75 lakh in special-category states) pay GST at a low flat rate — about 1% for traders and manufacturers, 5% for restaurants, and 6% for eligible service providers — on turnover instead of regular rates. The trade-off is that they cannot collect GST from customers or claim input tax credit, and must file quarterly. It suits small B2C businesses wanting simpler compliance.

Under reverse charge, the recipient of goods or services pays GST directly to the government instead of the supplier. It applies to specified cases such as services from a goods transport agency, legal services from advocates, and purchases from unregistered dealers in certain situations. The recipient can usually claim the tax paid under reverse charge as input tax credit, subject to conditions.