How GST Calculator Works
GST (Goods and Services Tax) is an indirect tax in India that replaced multiple cascading taxes. GST is applied at 4 main slabs: 5%, 12%, 18%, and 28%. This calculator computes GST inclusive (amount includes GST) or exclusive (amount + GST) calculations.
Add GST (Exclusive amount):
GST Amount = Original × (Rate / 100)
Total = Original + GST Amount
Remove GST (Inclusive amount):
Base Price = Total / (1 + Rate/100)
GST Amount = Total - Base Price
GST Rate Slabs in India
| Rate | Examples |
|---|
| 0% (Exempt) | Fresh fruits, vegetables, milk, meat, fish, education, healthcare |
| 5% | Tea, coffee, sugar, edible oils, AC train tickets, Uber/Ola, restaurants (non-AC) |
| 12% | Mobile phones, processed food, butter, ghee, pickles, fruit juices, ayurveda medicines |
| 18% | Most goods, packaged food, chocolate, biscuits, telecom, software, restaurants (AC), salons |
| 28% | Luxury cars, motorcycles >350cc, ACs, refrigerators, washing machines, paint, cement |
Example Calculations
Add GST: Item costs ₹10,000 (excl. GST), 18% GST
GST = ₹10,000 × 0.18 = ₹1,800
Total = ₹10,000 + ₹1,800 = ₹11,800
Remove GST: Total bill ₹11,800 (incl. 18% GST)
Base Price = ₹11,800 / 1.18 = ₹10,000
GST Component = ₹1,800
CGST + SGST vs IGST
GST is split into Central GST (CGST) and State GST (SGST) for intra-state transactions. For inter-state, Integrated GST (IGST) applies. Total rate is same.
- Intra-state: 18% = 9% CGST + 9% SGST
- Inter-state: 18% = 18% IGST (entire amount)
GST Compliance
- Registration mandatory: Turnover > ₹40 lakh (goods) or ₹20 lakh (services)
- GST Returns: GSTR-1 (sales), GSTR-3B (summary), GSTR-9 (annual)
- Input Tax Credit (ITC): Claim GST paid on purchases against GST collected on sales
- E-invoicing: Mandatory for businesses with turnover > ₹5 crore
FAQs
Q: Is GST included in MRP?
Yes, by law MRP (Maximum Retail Price) is inclusive of all taxes including GST. So when you see ₹100 MRP, GST is already inside that price. Use "Remove GST" mode to find base.
Q: GST rate on restaurants?
5% for non-AC restaurants and food delivery (without ITC), 18% for AC restaurants and starred hotels (with ITC).
Q: Is GST applicable on rent?
Residential rent: Exempt. Commercial rent: 18% GST applicable if landlord is GST-registered.
Q: GST on online purchases?
Yes, online sellers charge GST as per item rate. Inter-state purchases attract IGST. Look for GST breakup in invoice.