GST Calculator
Calculate GST amount with CGST, SGST and IGST breakdown
How to Use
- Enter the amount.
- Choose whether the amount is before GST (to add GST) or including GST (to work out the price before tax).
- Pick the GST rate — 5% or 18% for most items, 40% for luxury and sin goods, 3% for gold. Choose Other rate to type any rate.
- The results update as you type: price before and after GST, the GST amount, and the CGST + SGST split (within a state) or IGST (between states).
What is GST?
Goods and Services Tax (GST) is India's unified indirect tax, introduced in July 2017 in place of VAT, service tax, excise duty and many other levies. Within a state it is split equally into CGST (central) and SGST (state); for a sale from one state to another the full amount is IGST (integrated).
GST rates from 22 September 2025
On the recommendation of the 56th GST Council meeting, the earlier 5% / 12% / 18% / 28% structure was replaced by two main rates and a special rate, effective 22 September 2025:
| Rate | What it covers (examples) |
|---|---|
| Nil | Fresh food and many staples, UHT milk, some medicines and educational items |
| 5% (merit rate) | Most packaged food, household essentials, medicines, many items that were at 12%, gyms and salons |
| 18% (standard rate) | Most goods and services, small cars, two-wheelers up to 350 cc, cement, electronics, many items that were at 28% |
| 40% (special rate) | Luxury and sin goods such as larger cars, motorcycles above 350 cc, yachts, aerated and sweetened drinks |
| 3% / 0.25% | Gold, silver and jewellery / rough precious stones and diamonds |
Tobacco products such as cigarettes, pan masala and bidi were kept outside this change on 22 September 2025. Rates are fixed item by item using the HSN or SAC code, so check the exact entry for your product or service. The calculator still offers the old 12% and 28% rates for invoices dated before the change.
Adding and removing GST
When your price excludes GST, multiply by the rate. When it already includes GST, divide to get the base price back:
Remove GST: Base = Total × 100 ÷ (100 + Rate), GST = Total − Base
Example at 18%: a ₹10,000 service plus GST costs ₹11,800 (₹900 CGST + ₹900 SGST within the state, or ₹1,800 IGST to another state). Going the other way, ₹11,800 including 18% GST is a base price of ₹10,000. A common mistake is to take 18% off ₹11,800, which gives ₹2,124 — the GST inside an inclusive price is always rate ÷ (100 + rate) of it.
Registration and the composition scheme
Registration is generally required once your aggregate turnover crosses ₹40 lakh for suppliers of goods only, or ₹20 lakh if you supply services (lower limits apply in some special-category states). Inter-state suppliers and most e-commerce sellers must register regardless of turnover. Small businesses with turnover up to ₹1.5 crore (₹75 lakh in some states) can choose the composition scheme: a low flat rate on turnover and simpler returns, but no input tax credit and no inter-state sales.
Rates as notified after the 56th GST Council meeting (September 2025). This calculator does the arithmetic for any rate; confirm the rate for your item with the CBIC rate notifications or your tax adviser.