🧾 GST Calculator
Add or remove GST at any slab — instant CGST, SGST and IGST breakdown.
Enter amount excluding GST to calculate total payable.
What Is GST?
Goods and Services Tax (GST) is India's unified indirect tax that replaced a complex web of central and state levies — including VAT, service tax, excise duty and octroi — when it was introduced on 1 July 2017. Every transaction involving goods or services in India is subject to GST unless specifically exempt. The tax is collected at each stage of the supply chain, with input tax credit available to registered businesses to avoid double taxation.
GST is a destination-based tax, meaning it accrues to the state where the final consumer is located — not where goods are manufactured or services are performed. This distinction determines whether CGST+SGST or IGST applies to a given transaction.
GST Slabs in India 2026
| GST Slab | Examples of Goods / Services |
|---|---|
| 0% (Exempt) | Fresh fruits and vegetables, milk, eggs, bread, salt, books, newspapers, educational services |
| 3% | Gold, silver, diamonds, precious metals and jewellery |
| 5% | Packaged food items, tea, coffee, edible oils, fertilisers, economy class air travel, small restaurants |
| 12% | Frozen meat, butter, cheese, mobile phones, business class air travel, non-AC restaurants |
| 18% | Most services (banking, telecom, IT, insurance), AC restaurants, capital goods, industrial intermediaries |
| 28% | Luxury cars, aerated drinks, tobacco, cement, pan masala, casinos, race clubs |
How to Calculate GST: The Formula
Adding GST to a price (exclusive to inclusive):
Total Price = Original Price + GST Amount
Removing GST from a price (inclusive to exclusive):
GST Amount = Total Price − Original Price
Worked example: A product priced at ₹10,000 (excl. GST) at 18% GST: GST amount = ₹10,000 × 0.18 = ₹1,800. Total = ₹11,800. CGST = ₹900, SGST = ₹900 (for intra-state supply). For inter-state, IGST = ₹1,800.
CGST vs SGST vs IGST Explained
GST in India is collected under three components depending on the nature of the supply:
- CGST (Central GST): Collected by the central government on intra-state supplies (within the same state). Always equal to SGST.
- SGST (State GST): Collected by the state government on intra-state supplies. Equal to CGST — each gets half the total rate.
- IGST (Integrated GST): Collected by the central government on inter-state supplies (between different states) and imports. Equal to the full GST rate (CGST + SGST combined).
For example, on an 18% GST transaction within Maharashtra: CGST = 9%, SGST = 9%. The same transaction crossing state lines: IGST = 18% (collected centrally, then distributed to the destination state).
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Frequently Asked Questions
What are the GST slabs in India in 2026?
India has six GST rate slabs: 0% (exempt goods), 3% (precious metals), 5% (essential goods), 12% (processed foods, some services), 18% (most services and manufactured goods), and 28% (luxury and sin goods). Certain items also attract a Compensation Cess on top of the 28% rate.
How do I calculate GST from an inclusive price?
Divide the GST-inclusive price by (1 + GST rate/100) to get the pre-GST price. Subtract to find the GST component. Example: ₹11,800 at 18% → Original = 11,800 ÷ 1.18 = ₹10,000. GST = ₹1,800.
What is the difference between CGST and SGST?
CGST (Central GST) goes to the Union Government and SGST (State GST) goes to the State Government. Both are levied simultaneously on intra-state transactions and are always equal — each gets exactly half the total GST rate. They are separate line items on a GST invoice.
When is IGST applicable instead of CGST + SGST?
IGST applies on inter-state supply of goods or services (transactions crossing state borders) and on imports. Instead of splitting into CGST and SGST, the entire GST is collected as IGST by the central government, which then distributes the state's share to the destination state.
What goods are exempt from GST?
Exempt items include fresh and unprocessed food (fruits, vegetables, milk, eggs, bread, salt), educational services, healthcare services, public transport, and certain agricultural inputs. Petroleum products (petrol, diesel, ATF, natural gas) are outside the GST framework and are taxed separately by state VAT.
Who needs to register for GST?
Businesses with aggregate annual turnover exceeding ₹40 lakh (goods) or ₹20 lakh (services) must register for GST. The threshold is ₹10 lakh for special category states. Mandatory registration regardless of turnover applies to e-commerce sellers, inter-state suppliers, and those liable to pay tax under reverse charge.
What is the Composition Scheme under GST?
The Composition Scheme allows small businesses with turnover up to ₹1.5 crore to pay GST at a flat rate (1% for traders, 5% for restaurants, 6% for service providers) with reduced compliance. They cannot collect GST from customers or claim input tax credit.
Can I claim input tax credit (ITC) on GST paid?
Yes. GST-registered businesses can claim ITC on GST paid on inputs, capital goods and input services used in the course of business. ITC can be used to offset GST liability on outward supplies, effectively ensuring you only pay GST on the value you add. ITC is not available on certain expenses like personal use or exempt supplies.
What is GST on services in India?
Most services in India attract 18% GST — including banking, financial services, telecom, IT services, consulting, insurance, and most professional services. Exceptions: healthcare and educational services are exempt, restaurant services are taxed at 5% (without ITC), and hotels above ₹7,500/night attract 18%.
How is GST on real estate calculated?
Under-construction residential properties attract 5% GST (1% for affordable housing, defined as up to ₹45 lakh and 60 sqm in metro cities). Completed/ready-to-move properties with an Occupancy Certificate are exempt from GST. Commercial properties under construction attract 12% GST. The land value component of any property transaction is excluded from GST.