What Is GST?
Goods and Services Tax (GST) is an indirect, multi-stage consumption tax levied across India, unifying state and central levies into a cohesive tax structure.
Quickly calculate GST-inclusive and GST-exclusive prices, CGST, SGST, IGST, tax amounts, and final totals with our free online GST calculator.
Calculate final invoice total when both trade discount and GST apply.
Evaluate the exact difference in tax liability between two GST rates.
Everything you need to know about Goods and Services Tax calculations, reverse formulas, CGST/SGST/IGST, and invoice formatting.
Goods and Services Tax (GST) is an indirect, multi-stage consumption tax levied across India, unifying state and central levies into a cohesive tax structure.
A specialized financial tool designed to compute tax amounts, inclusive prices, exclusive base costs, and statutory tax splits (CGST, SGST, IGST) instantaneously.
GST is calculated as a direct percentage of the taxable transaction value. For adding tax: Tax = Base × Rate ÷ 100. Total = Base + Tax.
For exclusive amounts: Final = Base × (1 + Rate / 100). For inclusive amounts: Base = Final ÷ (1 + Rate / 100).
Input your net base invoice figure, select the statutory GST slab (e.g. 18%), and add the resulting tax amount to determine the gross billing total.
To reverse-calculate the pre-tax base from an MRP or gross total, divide the gross amount by 1 plus the decimal rate (e.g. ÷ 1.18 for 18%).
The tax embedded within a gross total is Total − [Total ÷ (1 + Rate / 100)]. For ₹11,800 at 18%, embedded GST is ₹1,800.
Collected by the Central Government of India on supplies made within the same state. It equals exactly half of the total applicable GST rate.
Collected by the State Government or Union Territory on supplies within that jurisdiction, matching the CGST component in rate and amount.
Levied on inter-state commerce (cross-border between states) and international imports, administered centrally and shared with destination states.
Intra-state sales split tax equally into CGST + SGST. Inter-state sales charge a single IGST. A single invoice never combines IGST with CGST or SGST.
A price quotation or invoice where tax has already been factored in. Consumer retail prices in India are predominantly GST-inclusive.
A net price before statutory taxes are added. Common in B2B transactions where businesses intend to claim Input Tax Credit (ITC).
Applies to essential household consumables and transport services. ₹10,000 generates ₹500 GST (₹250 CGST + ₹250 SGST).
Applies to processed foods, select apparel, and business software. ₹10,000 generates ₹1,200 GST (₹600 CGST + ₹600 SGST).
The standard default slab covering capital goods, telecom, IT services, and financial services. ₹10,000 generates ₹1,800 GST.
Applies to luxury goods, automobiles, and demerit items. ₹10,000 generates ₹2,800 GST (₹1,400 CGST + ₹1,400 SGST).
Under GST law, tax is chargeable on the net discounted value, provided the discount is documented on the sales invoice.
If a discount is provided as a post-sale rebate without invoice reflection, statutory GST remains assessed on the pre-discount base.
Standard commercial trade practice: compute discount on the base amount, subtract it, and calculate GST on the remaining net total.
Avoid simply subtracting 18% of the gross total, which produces an incorrect result. Always divide by 1.18 to obtain the true original cost.
5% = ₹50 (Total ₹1,050); 12% = ₹120 (Total ₹1,120); 18% = ₹180 (Total ₹1,180); 28% = ₹280 (Total ₹1,280).
At the 18% standard rate: ₹1,800 total tax (₹900 CGST + ₹900 SGST or ₹1,800 IGST), producing a final billing amount of ₹11,800.
At 18% GST: Total GST equals ₹18,000 (₹9,000 CGST and ₹9,000 SGST), resulting in a gross invoice of ₹1,18,000.
Divide total GST by two. An 18% GST charge of ₹1,800 splits cleanly into ₹900 (9%) CGST and ₹900 (9%) SGST.
The percentage is the legal statutory tax rate (e.g. 18%), whereas the amount is the monetary tax liability evaluated in rupees (e.g. ₹1,800).
Exclusive pricing clearly displays the base cost for procurement decisions; inclusive pricing gives consumers immediate clarity on total out-of-pocket cost.
The most frequent error is deducting 18% directly from an inclusive total instead of using the correct divisor formula (Total ÷ 1.18).
Always display the taxable base, CGST, SGST, or IGST rates, and exact tax amounts as discrete line items to ensure full tax compliance.
This calculator is an educational and mathematical tool. Consult a qualified chartered accountant (CA) or tax professional for statutory filings.
Clear answers regarding GST rates, calculations, reverse formulas, and tax splits in India.
Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based indirect tax levied on the manufacture, sale, and consumption of goods and services throughout India, replacing multiple earlier taxes like VAT, Service Tax, and Excise Duty.
To add GST, multiply the taxable base amount by the GST rate percentage and divide by 100: GST Amount = Base Amount × (GST Rate ÷ 100). The total price equals Base Amount + GST Amount.
Select 'Add GST' mode, enter your base cost (e.g. ₹10,000), choose the applicable GST rate (e.g. 18%), and calculate. The GST of ₹1,800 is added to give a final amount of ₹11,800.
Select 'Remove GST' mode. To find the pre-tax base price from a GST-inclusive figure, divide the total by (1 + GST Rate ÷ 100). For example, ₹11,800 ÷ 1.18 = ₹10,000 base price, meaning GST is ₹1,800.
Use the reverse formula: GST Amount = Inclusive Total − [Inclusive Total ÷ (1 + GST Rate ÷ 100)]. Alternatively: GST Amount = (Inclusive Total × GST Rate) ÷ (100 + GST Rate).
Central Goods and Services Tax (CGST) is the tax component collected by the Central Government of India on intra-state transactions (sales within the same state). It represents exactly half of the total GST rate.
State Goods and Services Tax (SGST) is the tax component collected by the respective State Government on intra-state transactions. It is equal in rate and amount to CGST.
Integrated Goods and Services Tax (IGST) is levied on all inter-state transactions (sales between different states or union territories) as well as imports and exports. The Central Government collects IGST and apportions it between Center and destination State.
Both apply simultaneously to sales within the same state. CGST revenue accrues to the central Union government, while SGST revenue goes to the state government where the goods or services are consumed.
For sales within the same state, tax is split equally into CGST and SGST (e.g., 9% CGST + 9% SGST = 18%). For sales between different states, a single combined IGST rate is levied (e.g., 18% IGST). They are mutually exclusive on any single transaction.
Multiply the base amount by 0.05. For ₹1,000: ₹1,000 × 5 ÷ 100 = ₹50 GST, making the total ₹1,050. In intra-state sales, this splits into 2.5% CGST (₹25) and 2.5% SGST (₹25).
Multiply the base amount by 0.12. For ₹1,000: ₹1,000 × 12 ÷ 100 = ₹120 GST, making the total ₹1,120 (6% CGST + 6% SGST).
Multiply the base amount by 0.18. For ₹1,000: ₹1,000 × 18 ÷ 100 = ₹180 GST, making the total ₹1,180 (9% CGST + 9% SGST).
Multiply the base amount by 0.28. For ₹1,000: ₹1,000 × 28 ÷ 100 = ₹280 GST, making the total ₹1,280 (14% CGST + 14% SGST).
At 5% GST: ₹50 (Total ₹1,050). At 12% GST: ₹120 (Total ₹1,120). At 18% GST: ₹180 (Total ₹1,180). At 28% GST: ₹280 (Total ₹1,280).
At 18% standard GST: ₹10,000 × 18% = ₹1,800 GST, giving a final total of ₹11,800. In intra-state sales, CGST is ₹900 and SGST is ₹900.
At 18% GST: ₹1,00,000 × 18% = ₹18,000 GST, giving a final total of ₹1,18,000. In intra-state sales, CGST is ₹9,000 and SGST is ₹9,000.
Standard commercial trade practice applies discounts to the base price first, and then calculates GST on the discounted net amount. For example: ₹10,000 minus 10% discount = ₹9,000. 18% GST on ₹9,000 = ₹1,620. Total = ₹10,620.
In almost all B2B and retail commercial transactions under GST rules, GST is chargeable only on the transaction value actually payable after trade discounts recorded on the invoice.
Divide the GST-inclusive price by (1 + GST Rate / 100). For an item sold at ₹2,360 inclusive of 18% GST: ₹2,360 ÷ 1.18 = ₹2,000 original price.
A GST-inclusive price is the final retail price paid by the customer that already contains the tax amount. Most consumer MRP (Maximum Retail Price) figures in India are GST-inclusive.
A GST-exclusive price is the net base cost before applicable taxes are added. In B2B wholesale quotations, prices are usually quoted exclusive of GST.
Because the total price represents 118% of the original base (100% base + 18% tax). Dividing by 1.18 mathematically scales the 118% back down to 100%.
Yes. In addition to standard chips (0%, 5%, 12%, 18%, 28%), you can enter any custom rate, including special rates like 0.25%, 1.5%, 3% (gold/jewellery), or 7.5%.
Yes. You can enter fractional paisa amounts like ₹1,250.75 and decimal rates like 7.5%. Calculations run with full floating-point precision.
Yes. By default, monetary amounts are formatted with the Indian comma system (e.g. ₹1,00,000 for one lakh and ₹1,00,00,000 for one crore) with the ₹ Indian Rupee symbol.
No. All calculations occur 100% locally in your web browser. No financial data, amounts, or tax calculations are ever sent to our servers.
Yes. It operates with zero external server dependencies, ensuring complete privacy for your business, invoicing, and personal finances.
Yes. Once the web page is loaded, all formulas, currency formatters, breakdowns, and tools run completely offline without an internet connection.
Add GST, remove GST, and calculate CGST, SGST, and IGST instantly with accurate Indian number formatting directly in your browser.