GST Calculator
Add GST to a price or remove GST from an inclusive price in one click.
🧾 What is GST?
GST (Goods and Services Tax) is a comprehensive, multi-stage, destination-based indirect tax that was introduced in India on 1 July 2017. It replaced a complex web of over 17 different central and state taxes including Central Excise Duty, Service Tax, VAT, and various cesses. GST is now the primary indirect tax for most goods and services in India.
GST is levied at every stage of the supply chain, but only the value added at each stage is taxed. Businesses can claim an Input Tax Credit (ITC) for the GST paid on their inputs, ensuring that the tax burden does not cascade. The final consumer pays GST on the full price, while businesses along the supply chain only pay tax on the value they add.
India's GST structure has four main rate slabs: 5% for essential goods and services (basic food items, transport), 12% for standard goods (some processed foods, business-class travel), 18% for most services and manufactured goods (electronics, restaurants, telecom), and 28% for luxury and demerit goods (luxury cars, tobacco, aerated drinks, casinos). Some items are completely exempt, including fresh vegetables, milk, books, and most healthcare services.
For businesses, understanding GST is essential. The two main modes of GST calculation that matter in daily business are: adding GST to a base price to arrive at the selling price (exclusive method), and extracting the base price and GST amount from a GST-inclusive price (inclusive method). Both calculations are equally important - the first when pricing products for sale, the second when reconciling bills received from suppliers or verifying prices quoted as "inclusive of GST."
Within a state, GST splits into CGST (Central GST) and SGST (State GST), each at half the applicable rate. For inter-state transactions, IGST (Integrated GST) applies at the full rate. For example, an 18% intra-state service means 9% CGST + 9% SGST on the invoice.
📐 GST Formulas
📖 How to Use This Calculator
Steps to Calculate GST
💡 Example Calculations
Example 1 — Adding 18% GST
A restaurant meal costs ₹850 (base). What is the final bill?
Example 2 — Removing GST from Inclusive Price
A product is listed at ₹5,900 inclusive of 18% GST. What is the base price?
❓ Frequently Asked Questions
🔗 Related Calculators
What are the GST rates in India?
India has four main GST slabs: 5% (essential food items, medicines, transport), 12% (processed food, business-class flights), 18% (most services, electronics, restaurants), and 28% (luxury goods, tobacco, aerated drinks). Some items like unprocessed food and education are exempt (0% GST).
How do I add GST to a price?
To add GST, multiply the base price by the GST rate percentage and add it. For example, base price = ₹1,000, GST = 18%. GST amount = ₹1,000 × 18% = ₹180. Total price = ₹1,180.
How do I remove GST from a GST-inclusive price?
Do NOT simply subtract the percentage - that gives the wrong answer. Instead, divide by (1 + GST rate/100). For an 18% GST-inclusive price of ₹1,180: base price = ₹1,180 / 1.18 = ₹1,000. GST = ₹1,180 - ₹1,000 = ₹180.
What is the difference between CGST, SGST, and IGST?
When a transaction occurs within the same state, GST is split equally into CGST (Central GST) and SGST (State GST). For an 18% intra-state transaction, 9% goes to the central government and 9% to the state. For inter-state transactions, IGST (Integrated GST) applies at the full rate, which the centre later distributes.
Is GST charged on all goods and services?
No. Several items are exempt from GST: fresh fruits and vegetables, milk, eggs, unbranded food grains, education services, and most healthcare services. Petroleum products (petrol, diesel) are currently outside GST and have their own state and central levies.
What is GST on restaurant bills in India?
Restaurants charge 5% GST without the benefit of input tax credit (ITC). This rate applies to both AC and non-AC dine-in restaurants. Starred hotels (with room tariff above ₹7,500) charge 18% GST. Packaged food sold in restaurants is taxed per the applicable goods slab. When ordering takeaway from apps like Swiggy or Zomato, the platform may charge an additional 5% GST on the delivery charge.
What is the GST on gold jewellery in India?
Gold as a metal attracts 3% GST. Making charges for jewellery attract 5% GST. So when you buy gold jewellery, the total GST is 3% on the gold value plus 5% on the making charges. For example, on gold worth ₹50,000 with ₹5,000 making charges: GST = ₹1,500 (on gold) + ₹250 (on making) = ₹1,750 total.
Can businesses claim Input Tax Credit (ITC) on GST paid?
Yes, GST-registered businesses can claim ITC - a credit for GST paid on purchases used in their business - and set it off against their GST payable on sales. For example, if a business pays ₹18,000 GST on raw materials and collects ₹36,000 GST on sales, it remits only ₹18,000 to the government. ITC can only be claimed if the supplier has filed their GSTR-1, the invoice is in the buyer's GSTR-2B, and the goods/services are used for taxable business purposes.
What is the reverse charge mechanism in GST?
Under reverse charge mechanism (RCM), the recipient of goods or services (rather than the supplier) is liable to pay GST. RCM applies in specific cases notified by the government: services from unregistered dealers above ₹5,000/day, legal services from an advocate, GTA (Goods Transport Agency) services, and a few others. Businesses receiving such services must self-invoice and pay GST, but can simultaneously claim ITC on the same amount if eligible.