Add or remove GST instantly. Get GST amount, CGST, SGST, and final price for all Indian GST slabs — 5%, 12%, 18%, 28%.
GST (Goods and Services Tax) is a comprehensive, multi-stage, destination-based indirect tax levied on the supply of goods and services across India. It replaced a complex web of older indirect taxes — including VAT (Value Added Tax), Central Excise Duty, Service Tax, Entry Tax, and Octroi — with a unified single tax structure.
GST was introduced in India on July 1, 2017, under the Constitutional Amendment Act of 2016. It follows the principle of "one nation, one tax," making the Indian taxation system more transparent, efficient, and business-friendly. GST is administered jointly by the Central Government and the State Governments.
Every business with an annual turnover exceeding ₹20 lakh (₹10 lakh for special category states) must register for GST and collect GST from customers on behalf of the government. As a consumer, GST is always included in the final price of most products and services you buy in India.
The GST Council has categorized goods and services into five main tax slabs:
| GST Slab | Category | Examples of Goods/Services |
|---|---|---|
| 0% | Exempt / Zero-Rated | Fresh vegetables, fruits, milk, eggs, bread, rice, wheat, salt, books, newspapers, jute |
| 5% | Low GST | Edible oil, sugar, spices, tea, coffee, coal, life-saving drugs, railway tickets (non-AC), economy class airfare |
| 12% | Standard GST | Butter, ghee, cheese, frozen meat, processed food, cell phones, sewing machines, umbrellas, business class airfare |
| 18% | Standard GST | Most services (restaurants, hotels, IT services), hair oil, toothpaste, soap, capital goods, industrial intermediaries, AC restaurants |
| 28% | Luxury / Sin Goods | Cars, motorcycles, cigarettes, tobacco, aerated drinks, cement, air conditioners, large TVs, washing machines, casinos |
*GST rates are subject to revision by the GST Council. Verify current rates from the official GST portal.
There are two scenarios for GST calculation:
When you know the original price (before GST) and want to find the final price including GST:
Given: Original Price = ₹1,000 | GST Rate = 18%
GST Amount = ₹1,000 × 18/100 = ₹180
Final Price = ₹1,000 + ₹180 = ₹1,180
CGST (9%) = ₹90 | SGST (9%) = ₹90
When you know the GST-inclusive price (the MRP with GST already included) and want to find the original price:
Given: GST-Inclusive Price = ₹1,180 | GST Rate = 18%
Original Price = ₹1,180 ÷ (1 + 18/100) = ₹1,180 ÷ 1.18 = ₹1,000
GST Amount = ₹1,180 − ₹1,000 = ₹180
CGST (9%) = ₹90 | SGST (9%) = ₹90
Under India's dual GST structure, the tax collected on intra-state transactions (transactions within the same state) is split equally into two components:
For inter-state transactions (between two different states), IGST (Integrated Goods and Services Tax) applies at the full rate, and it is collected by the Central Government. This calculator shows CGST and SGST for intra-state supplies, which is the most common use case for individuals and businesses.
Everything you need to know about GST calculation in India.
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