GST Calculator
Add or remove GST from any amount. Calculate CGST + SGST (intra-state) or IGST (inter-state) with all GST rate slabs.
GST Calculation
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Check if your amount already includes GST
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Within state → CGST + SGST | Between states → IGST
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Understanding GST
GST (Goods and Services Tax) is an indirect tax levied on supply of goods and services in India. It replaced multiple indirect taxes like VAT, Service Tax, and Excise Duty.
GST Structure
- CGST: Central GST — goes to Central Government
- SGST: State GST — goes to State Government
- IGST: Integrated GST — for inter-state transactions
- UTGST: Union Territory GST — for Union Territories
Intra-State vs Inter-State
Intra-State (Within Same State):
- Example: Mumbai seller → Pune buyer (both Maharashtra)
- GST splits equally: CGST 9% + SGST 9% = 18%
Inter-State (Between States):
- Example: Mumbai seller → Delhi buyer
- Single tax: IGST 18%
GST Rate Slabs
| Rate | Examples |
|---|---|
| 0% | Fresh fruits, vegetables, milk, bread, eggs |
| 0.25% | Rough diamonds, precious stones |
| 3% | Gold, silver ornaments |
| 5% | Sugar, tea, coffee, edible oil, coal |
| 12% | Computers, processed food, medicines |
| 18% | Mobile phones, electronics, restaurants, most services |
| 28% | Luxury items: AC, refrigerator, automobiles, cigarettes |
GST Calculation Examples
Example 1: Add GST (Exclusive)
- Product Price: ₹10,000
- GST Rate: 18%
- GST: ₹10,000 × 18% = ₹1,800
- CGST: ₹900 | SGST: ₹900 (intra-state)
- Total Invoice: ₹11,800
Example 2: Remove GST (Inclusive)
- Total Amount: ₹11,800 (GST included)
- GST Rate: 18%
- Base: ₹11,800 ÷ 1.18 = ₹10,000
- GST: ₹11,800 − ₹10,000 = ₹1,800
Input Tax Credit (ITC)
- Concept: GST paid on purchases can be claimed as credit against output tax
- Benefit: Eliminates tax-on-tax cascading effect
- Example: Bought goods for ₹10K + ₹1.8K GST → ITC ₹1.8K available
GST Registration
- Mandatory: Turnover > ₹40L (goods) or > ₹20L (services)
- GSTIN: 15-digit unique registration number
- E-way Bill: Required for goods > ₹50K
- Returns: GSTR-1, GSTR-3B monthly or quarterly
Common GST Mistakes
- ❌ Confusing GST inclusive vs exclusive prices in quotes
- ❌ Using CGST+SGST for inter-state sales (should be IGST)
- ❌ Not claiming Input Tax Credit (ITC)
- ❌ Missing e-way bill for goods > ₹50K
- ❌ Late GST return filing (penalty ₹50/day, max ₹5,000)
Pro Tips
- Always clarify GST inclusive/exclusive in invoices and quotations
- Maintain proper tax invoices for claiming ITC
- Verify GSTIN of suppliers on the GST portal before claiming ITC
- File returns on time — late fees compound quickly
GST calculator for Indian businesses and consumers
The MONEX MINT GST calculator handles every common GST computation: adding GST to a base amount, removing GST from an inclusive total, and splitting the GST into CGST + SGST (intra-state) or IGST (inter-state). It supports all four standard slabs — 5%, 12%, 18%, 28% — plus any custom rate you enter.
Use it to verify supplier invoices, price your own quotes, prepare GSTR-1 entries, or back-calculate the base price of a GST-inclusive offer. Every computation is performed in your browser; no data is sent to a server.
How it's calculated
Add GST (exclusive base): GST Amount = Base × (Rate / 100) Total = Base + GST Amount Remove GST (inclusive total): Base = Total / (1 + Rate / 100) GST Amount = Total − Base Intra-state split: CGST = SGST = GST / 2 Inter-state: IGST = full GST amount
- Base — Pre-tax value of the goods or services
- Total — GST-inclusive invoice amount
- Rate — Applicable GST rate as a percentage (5, 12, 18 or 28)
- CGST / SGST — Central / State GST — used for intra-state supplies
- IGST — Integrated GST — used for inter-state supplies
Worked example — adding 18% GST to ₹10,000
- Base amount: ₹10,000 (services billed)
- GST rate: 18% (standard for most services)
- GST amount = 10,000 × 18 / 100 = ₹1,800
- Total invoice = 10,000 + 1,800 = ₹11,800
- Intra-state: CGST ₹900 + SGST ₹900
- Inter-state: IGST ₹1,800
Result: ₹11,800 invoice with ₹1,800 GST. The supplier collects ₹11,800, deposits ₹1,800 to the government and keeps ₹10,000 as revenue.
GST slabs and common categories (FY 2025-26)
| Rate | Examples |
|---|---|
| 0% | Unbranded food grains, fresh produce, books, education, healthcare |
| 5% | Transport (auto/cab aggregators), packaged food, footwear under ₹1,000 |
| 12% | Processed food, mobile phones, butter, cheese, business-class air travel |
| 18% | Most services (consulting, IT, telecom), electronics, restaurants (non-AC) |
| 28% | Automobiles, ACs, refrigerators, tobacco, luxury goods (often + cess) |
Tips and best practices
- Always check the HSN/SAC code on the invoice — it determines the correct slab. A 12% item billed at 18% means you are over-paying.
- For inter-state supplies, the supplier charges IGST (one line). For intra-state, they charge CGST + SGST (two lines, equal amounts).
- When backing-out GST from a consumer-facing price, use the inclusive formula. Many shops display GST-inclusive prices.
- Composition scheme dealers cannot charge GST separately on their invoices — they pay a flat % of turnover instead.
- GST on advance receipts is payable at the time of receipt for goods. For services, advance is taxable when received.
- Place of supply rules determine whether IGST or CGST+SGST applies — generally the destination state for goods, the recipient location for services.
Frequently asked questions
How is GST calculated on a base amount?
GST = Base Amount × (GST Rate / 100). For example, on a ₹1,000 base amount at 18% GST, the GST is ₹180 and the total invoice value is ₹1,180.
How do I remove GST from an inclusive amount?
Base amount = Total / (1 + Rate/100). On a ₹1,180 GST-inclusive total at 18%, the base is 1180 ÷ 1.18 = ₹1,000 and the GST component is ₹180.
What is the difference between CGST, SGST and IGST?
For sales within the same state (intra-state), GST is split equally between Central GST (CGST) and State GST (SGST). For sales across state borders (inter-state), the full amount is charged as Integrated GST (IGST), which the Centre later distributes to the destination state.
What are the GST slabs in India?
The four main rates are 5%, 12%, 18% and 28%. Essential items like unbranded food grains are 0%. Common slabs: 5% (transport, packaged food), 12% (processed food, mobile phones), 18% (most services, electronics), 28% (luxury goods, automobiles, plus a cess on sin and luxury items).
Is GST applicable on the GST itself?
No — GST is calculated only on the base value of goods/services. However, GST applies on freight, insurance and other charges that form part of the transaction value, but never on GST itself.
Do I need to register for GST?
GST registration is mandatory if your annual turnover exceeds ₹40 lakh (₹20 lakh for service providers, ₹10 lakh in special-category states), or if you make any inter-state taxable supply. E-commerce sellers and exporters have separate thresholds.
What is the reverse charge mechanism (RCM)?
Under RCM, the recipient (not the supplier) pays GST directly to the government. It applies to specified services like advocate fees, GTA transport, or imports. Use the calculator to compute the GST liability the same way; the only difference is who deposits it.
Can I claim input tax credit (ITC) on GST paid?
Yes, registered businesses can claim ITC on GST paid for inputs used in taxable supplies. ITC reduces your output GST liability. Personal purchases, blocked supplies (motor vehicles below specified seating, food, club memberships) are not eligible.
Related calculators
GST rates are subject to change by the GST Council. The calculator uses the rate you enter; refer to cbic-gst.gov.in for the latest official rates by HSN/SAC code.