GST Calculator
Calculate Goods and Services Tax (GST) with exclusive, inclusive, and CGST/SGST/IGST tax splits.
How to use this tool & FAQs
Click any question below to expand its guide and answer
How GST (Goods and Services Tax) Is Calculated
GST is a comprehensive destination-based indirect tax levied on the supply of goods and services. Depending on whether you are invoicing a customer or reverse-calculating the pre-tax price from an MRP receipt, you use either GST Exclusive or GST Inclusive formulas:
1. GST Exclusive (Adding GST to Base Amount)
Use this when your price does not yet include tax. The buyer pays the base price plus the statutory GST percentage:
- GST Amount = (Base Net Amount × GST Rate) ÷ 100
- Total Invoiced Amount = Base Net Amount + GST Amount
- Example: Base amount of ₹10,000 at 18% GST has ₹1,800 tax, giving a gross total of ₹11,800.
2. GST Inclusive (Removing / Reversing GST from Gross MRP)
Use this when you have a final retail price (MRP) and need to deduce how much of that price went to GST and how much was the actual net product value:
- Net Base Amount = (Gross Total Amount × 100) ÷ (100 + GST Rate)
- GST Amount = Gross Total Amount − Net Base Amount
- Example: A retail bill of ₹11,800 with 18% inclusive GST contains ₹10,000 net product value and ₹1,800 GST.
CGST, SGST, and IGST Differences
Under the Indian GST framework, indirect taxes are split according to location:
- Intra-State Supply (Within the same state): Taxes are split equally between the Central Government and the State Government. An 18% GST rate splits into 9% CGST (Central GST) and 9% SGST (State GST) or UTGST (Union Territory GST).
- Inter-State Supply (Between two different states): A single tax called IGST (Integrated GST) is levied at the full rate (18%) and collected by the Central Government before revenue sharing.
Frequently Asked Questions
What are the standard GST tax slabs in India?
The standard tax slabs are 0% (essential foods, books, fresh vegetables), 3% (gold, silver, precious jewelry), 5% (packaged food items, footwear below ₹1,000, basic transport), 12% (processed foods, business class air travel), 18% (software services, capital goods, IT hardware, telecom), and 28% (automobiles, luxury goods, lottery, cement).
Is GST calculated before or after trade discounts?
GST must always be calculated on the net transaction value after deducting all trade discounts, cashback, or promotional price reductions recorded on the invoice.
How does Input Tax Credit (ITC) work?
Registered businesses can claim credit for the GST paid on purchases (Input GST) against the GST collected on sales (Output GST). You only remit the difference to the government.