GST Calculator
Compute Goods and Services Tax amounts with inclusive and exclusive breakdowns by slab rate. Supports multiple GST rates for Indian taxation.
Formula
GST = Base Amount × (GST Rate / 100)
For exclusive calculation, GST is added to base price. For inclusive calculation, base is extracted by dividing total by (1 + rate). Intra-state splits into equal CGST and SGST; inter-state uses full IGST.
Worked Examples
Example 1: GST Exclusive Calculation
Problem:Calculate total invoice for ₹25,000 worth of electronics (18% GST slab) sold within same state.
Solution:Base Amount: ₹25,000\nGST Rate: 18%\n\nIntra-state sale, so split into CGST + SGST:\nCGST (9%): ₹25,000 × 9% = ₹2,250\nSGST (9%): ₹25,000 × 9% = ₹2,250\nTotal GST: ₹4,500\n\nInvoice Total: ₹25,000 + ₹4,500 = ₹29,500\n\nInvoice shows:\nTaxable Value: ₹25,000\nCGST @9%: ₹2,250\nSGST @9%: ₹2,250\nTotal: ₹29,500
Result:₹29,500 total (₹4,500 GST split as ₹2,250 CGST + ₹2,250 SGST)
Example 2: GST Inclusive (Extract Base Price)
Problem:MRP of a smartphone is ₹35,400 (inclusive of 18% GST). Find the base price and GST amount.
Solution:MRP (inclusive): ₹35,400\nGST Rate: 18%\n\nBase Price = MRP ÷ (1 + GST Rate)\nBase Price = 35,400 ÷ 1.18\nBase Price = ₹30,000\n\nGST Amount = MRP - Base Price\nGST Amount = ₹35,400 - ₹30,000 = ₹5,400\n\nVerification: ₹30,000 × 18% = ₹5,400 ✓\n₹30,000 + ₹5,400 = ₹35,400 ✓
Result:Base price: ₹30,000 | GST: ₹5,400
Example 3: Inter-State Transaction with IGST
Problem:A seller in Maharashtra sells goods worth ₹50,000 (18% GST) to buyer in Karnataka.
Solution:Base Amount: ₹50,000\nTransaction: Inter-state (Maharashtra → Karnataka)\nApplicable: IGST (not CGST/SGST)\n\nIGST (18%): ₹50,000 × 18% = ₹9,000\n\nInvoice Total: ₹50,000 + ₹9,000 = ₹59,000\n\nIGST is later distributed:\n- Central government share: ₹4,500\n- Karnataka government share: ₹4,500\n\n(Buyer in Karnataka gets credit, revenue goes to destination state)
Result:₹59,000 total with ₹9,000 IGST
Frequently Asked Questions
What is GST and how does it work in India?
GST (Goods and Services Tax) is a unified indirect tax that replaced multiple central and state taxes (VAT, Service Tax, Excise, etc.) from July 1, 2017. It's a destination-based tax collected at each stage of supply chain with input tax credit mechanism. GST has 4 main slabs: 5% (essential items), 12% (standard), 18% (standard), 28% (luxury/sin goods). Some items are exempt or taxed at 0%.
What is GST inclusive vs GST exclusive pricing?
GST Exclusive: Base price doesn't include GST; tax is added on top. Example: ₹1,000 + 18% GST = ₹1,180 total. GST Inclusive: Displayed price already includes GST. Example: ₹1,180 MRP includes ₹180 GST, base is ₹1,000. MRP (Maximum Retail Price) is always GST inclusive. B2B invoices typically show exclusive pricing with GST separately.
What items fall under each GST slab?
0%/Exempt: Fresh food, milk, education, healthcare. 5%: Packaged food, economy hotels, transport. 12%: Processed food, business class air travel, work contracts. 18%: Most goods and services, restaurants with AC, IT services. 28%: Luxury items, automobiles, tobacco, aerated drinks. Some items like gold (3%), rough diamonds (0.25%) have special rates. Petroleum products currently outside GST.
How do I calculate GST from an inclusive price?
To extract GST from inclusive price: Base Amount = Total Price ÷ (1 + GST Rate). GST Amount = Total Price - Base Amount. Example: ₹5,900 with 18% GST. Base = 5,900 ÷ 1.18 = ₹5,000. GST = ₹900. For quick calculation: GST in 18% inclusive = Total × (18/118) = Total × 0.1525.