GST Calculator India
📊 Methodology: This calculator uses standard financial formulas. Results are estimates for planning purposes only. Consult a qualified financial advisor before making financial decisions.
What is GST and how is it calculated?
Goods and Services Tax (GST) is a multi-stage, destination-based consumption tax levied on the supply of goods and services in India. Introduced on 1 July 2017, GST replaced over 17 central and state taxes including VAT, excise duty, service tax, and entry tax, creating a unified national tax system. Need to continue this calculation? Try the US Sales Tax Calculator or the Income Tax Calculator India.
GST calculation formulas
Adding GST to a price: GST Amount = Original Price × (GST Rate / 100). Total = Original Price + GST Amount.
Removing GST from a GST-inclusive price: Original Price = GST-inclusive Price × 100 / (100 + GST Rate). GST Amount = GST-inclusive Price − Original Price.
Example — Adding 18% GST: Base price = ₹10,000. GST = ₹10,000 × 18/100 = ₹1,800. Total = ₹11,800. CGST = ₹900, SGST = ₹900.
Example — Removing 18% GST from ₹11,800: Base = 11,800 × 100/118 = ₹10,000. GST = ₹1,800.
GST rate slabs in India
- 0% (Exempt): Fresh fruits, vegetables, milk, eggs, curd, bread, salt, educational services, healthcare services
- 5%: Packaged food items, coal, life-saving drugs, small restaurant services, economy class air travel
- 12%: Processed food, smartphones (revised from 18%), computers, business class air travel, hotel rooms ₹1,000–₹7,500/night
- 18%: Most services (banking, telecom, insurance), electronics, restaurant in AC establishments, hotel rooms >₹7,500/night
- 28%: Luxury cars, tobacco, aerated drinks, casinos, online gaming with real money
CGST, SGST, IGST — what is the difference?
GST is split between central and state governments. For intrastate supply (seller and buyer in same state): the GST is split equally as CGST (Central GST) and SGST (State GST). For interstate supply (seller and buyer in different states): the full GST becomes IGST (Integrated GST), collected by the central government and then shared with the destination state.
Input Tax Credit (ITC)
A registered GST taxpayer can claim credit for GST already paid on inputs (purchases) against their GST liability on outputs (sales). This eliminates the cascading effect of tax-on-tax and is the fundamental mechanism that makes GST more efficient than the earlier VAT regime. ITC is only available to businesses registered under GST, not end consumers.
How is GST calculated in India?
Further reading: GST calculation guide
Disclaimer: This calculator provides estimates for educational purposes only and does not constitute financial advice. Results may vary based on actual rates, fees, and conditions. Always consult a qualified financial advisor or official government resources before making financial decisions. View our calculation methodology.
Frequently asked questions about GST
Who must register for GST? Businesses with annual turnover above ₹40 lakh (₹20 lakh for services, ₹10 lakh in special category states) must register. Voluntary registration is also possible for smaller businesses to claim ITC.
What is the GST on home rent? Residential property rented to an individual for personal use is exempt from GST. Commercial property rental attracts 18% GST. From October 2023, residential property rented to a registered business (like a company providing accommodation to employees) also attracts 18% GST under the reverse charge mechanism.
Is GST applicable on salary? No. Salary income is not subject to GST. GST applies to supply of goods and services, not to employment income.
What is the GST on freelance services? Freelance services are taxable at 18% GST. If your annual turnover from freelancing exceeds ₹20 lakh (₹10 lakh in special category states), you must register for GST. Below this threshold, registration is optional but GST cannot be charged or ITC claimed.
Sources & References
- GST Council — Rate Slab Decisions — Official slabs: 0%, 5%, 12%, 18%, 28%; inclusive/exclusive formula source
- CBIC — GST Acts, Rules & Rate Notifications — Primary legal authority for all GST computations
GST rate slabs in India (2026)
| GST Rate | Items / Services |
|---|---|
| 0% (Nil) | Fresh fruits & vegetables, milk, eggs, bread, salt, educational services, health services, hotels below ₹1,000/night |
| 5% | Packaged food, tea, coffee, kerosene, coal, economy class flights, railway tickets (sleeper) |
| 12% | Butter, cheese, ghee, mobile phones, fertilisers, business class flights, hotels ₹1,000–₹7,500/night |
| 18% | Most services, financial services, restaurants (air-conditioned), electronics, IT services, hotels ₹7,500+/night |
| 28% | Luxury goods, automobiles, tobacco, aerated drinks, casinos, online gaming |
| 28% + Cess | Luxury cars, pan masala, tobacco products — cess applies on top of 28% |
What is the GST amount on common purchases in India?
| Scenario | Base Price | GST Rate | GST Amount | Total |
|---|---|---|---|---|
| Restaurant meal (AC) | ₹1,000 | 18% | ₹180 | ₹1,180 |
| Mobile phone | ₹20,000 | 12% | ₹2,400 | ₹22,400 |
| IT service invoice | ₹50,000 | 18% | ₹9,000 | ₹59,000 |
| New car (mid-segment) | ₹10,00,000 | 28% | ₹2,80,000 | ₹12,80,000 |
| Hotel (₹8,000/night) | ₹8,000 | 18% | ₹1,440 | ₹9,440 |
GST rate slabs in India — FY 2025-26
India's GST council classifies all goods and services into five rate slabs. Below is a reference table with common examples in each slab:
| GST Rate | Category | Common Examples |
|---|---|---|
| 0% (Nil) | Essential goods and services | Fresh vegetables, milk, eggs, bread, unbranded atta/rice, books, healthcare services, educational services |
| 5% | Basic necessities and some services | Packaged food (branded), tea, coffee, edible oils, domestic air travel (economy), restaurant in non-AC premises |
| 12% | Standard goods | Processed food, butter, ghee, mobile phones (below ₹12K), medicines, business class air travel |
| 18% | Most manufactured goods and services | Restaurant (AC), hotel accommodation (₹1,000–7,500/night), IT services, telecom, personal care products, construction services |
| 28% | Luxury and demerit goods | Cars, motorcycles, luxury hotels (above ₹7,500/night), cement, tobacco, aerated drinks, five-star restaurant |
| 28% + Cess | Sin/luxury goods | Cigarettes, tobacco products, luxury cars, SUVs — cess of 12–22% added on top of 28% |
Input Tax Credit (ITC): how businesses reduce GST liability
Registered GST businesses can claim Input Tax Credit — the GST paid on purchases is deducted from the GST collected on sales. Only the net difference is remitted to the government. Example: A manufacturer pays 18% GST on raw materials (₹18,000 on ₹1 lakh of materials) and collects 18% GST on finished goods sold for ₹2 lakhs (₹36,000). ITC claimable = ₹18,000. Net GST payable = ₹36,000 − ₹18,000 = ₹18,000. ITC cannot be claimed on personal expenses, blocked credits (motor vehicles for personal use, food, beauty treatment), and goods/services used for exempt supplies.
GST filing calendar: due dates for FY 2025-26
| Return | Who Files | Due Date | Frequency |
|---|---|---|---|
| GSTR-1 | Regular taxpayers (outward supplies) | 11th of next month | Monthly (turnover > ₹5 crore) or Quarterly |
| GSTR-3B | Regular taxpayers (summary return) | 20th of next month | Monthly |
| GSTR-9 | Annual return | 31st December | Annual |
| CMP-08 | Composition scheme taxpayers | 18th of month after quarter | Quarterly |
Late filing penalty: ₹50 per day (₹25 CGST + ₹25 SGST) for regular returns; ₹20 per day for nil returns. Maximum penalty capped at 0.04% of turnover. Source: CBIC (Central Board of Indirect Taxes and Customs) GST Guidelines 2024.
📋 Tax disclaimer: This calculator provides estimates based on published rates and rules for FY 2025-26 and is not tax, legal, or investment advice. Tax outcomes depend on your complete circumstances — consult a chartered accountant or registered tax practitioner before filing. Sources: Income Tax Act, CBDT/CBIC notifications — see methodology.
How is this different from the Sales Tax Calculator?
GST is India’s value-added tax with fixed national slabs (5%, 12%, 18%, 28%) and inclusive/exclusive plus CGST/SGST/IGST mechanics — this page covers exactly that. The sales tax calculator handles US-style retail sales tax, where rates vary by state and city and tax is always added at the register. Different tax systems, different calculators.
📜 GST Council & CBIC official sources
Rate slabs (5%, 12%, 18%, 28%) and CGST/SGST/IGST split follow GST Council decisions as notified by CBIC (cbic-gst.gov.in). Formula: GST amount = base × rate (exclusive) or gross × rate ÷ (100 + rate) (inclusive). Rates change only via Council notification — check CBIC for the latest. Last verified: June 2026.