GST Calculator

How GST Calculation Works in India

Under India's Goods and Services Tax (GST) regime, tax is split into two components based on whether the supply is within the same state (intra-state) or across states (inter-state):

• Intra-state supply: Tax is split equally into CGST (Central GST) and SGST (State GST). For example, 18% GST = 9% CGST + 9% SGST.
• Inter-state supply: The entire tax is charged as IGST (Integrated GST). For example, 18% GST = 18% IGST.

GST Rate Slabs in India (2026)

India follows a multi-tier GST rate structure:

• 0% — Essential items: fresh food, milk, wheat, printed books
• 5% — Necessities: packaged food, transport, economy hotels
• 12% — Standard goods: apparel (above ₹1000), processed food, medicines
• 18% — Most goods and services: electronics, restaurants, IT services, professional services
• 28% — Luxury/demerit: cars, cement, AC, aerated drinks, tobacco
• Special rates: 0.1% (gems), 0.25% (rough diamonds), 1% (affordable housing), 1.5% (gold jewellery), 3% (gold), 6% (CGST on diamonds)

Tax-Exclusive vs Tax-Inclusive

Tax-exclusive: The entered amount is the base price before tax. GST is added on top.
Tax-inclusive: The entered amount already includes GST. The calculator reverse-computes the base price using the formula: Taxable Amount = Total ÷ (1 + GST Rate ÷ 100).