India GST Calculator — CGST, SGST & IGST

GST (Goods and Services Tax) is India's consumption tax in effect since 1 July 2017. CGST (Central GST) is the central government's share, SGST (State GST) is the state government's share, and IGST (Integrated GST) applies to inter-state transactions. One headline rate, for example 18%, is split into these components depending on the transaction type.

Use CGST + SGST for intra-state transactions (buyer and seller in the same state): the total GST splits equally, half CGST and half SGST. Use IGST for inter-state transactions: the entire GST amount becomes IGST. This calculator shows both; pick the transaction type that matches your case.

Multiply the base price by the rate and divide by 100, then add it to the base price. Formula: GST = base x rate / 100; inclusive price = base + GST. Worked example: base Rs.1,000 at 18% gives GST of Rs.180 and an inclusive price of Rs.1,180.

Divide the inclusive price by (1 + rate/100) to get the base price, then subtract. Formula: base = inclusive / (1 + rate/100); GST = inclusive - base. Worked example: Rs.1,180 at 18% gives base Rs.1,180 / 1.18 = Rs.1,000 and GST of Rs.180.

The standard slabs are 0%, 5%, 12%, 18%, and 28%. Essentials like fresh food sit at 0%, mass-consumption items around 5-12%, most goods and services at 18%, and luxury or sin goods at 28% (sometimes plus a compensation cess). The applicable rate per item is set by Indian authorities and can change.

For intra-state transactions the total GST is divided equally: CGST = GST / 2 and SGST = GST / 2. Example: Rs.180 total GST at 18% becomes CGST Rs.90 + SGST Rs.90. For inter-state transactions the full Rs.180 is charged as IGST instead.

Compute the GST-inclusive price under each rate and subtract. Example on a Rs.1,000 base: at 12% the GST is Rs.120 (total Rs.1,120); at 18% the GST is Rs.180 (total Rs.1,180). The difference is Rs.60 in tax and Rs.60 in the final price.

Divide the GST amount by the base price (inclusive price minus GST) and multiply by 100. Formula: rate = GST / (inclusive - GST) x 100. Example: inclusive Rs.1,180 with Rs.180 GST gives Rs.180 / Rs.1,000 x 100 = 18%.

GST is always charged on the base (exclusive) price. The rate applies to the price before tax, which is why removing GST uses division by (1 + rate/100) rather than subtracting rate percent of the inclusive price. A common error is computing 18% of Rs.1,180 (Rs.212.40) instead of the correct Rs.180.

GST-exclusive pricing quotes the base price and adds tax at checkout (common in B2B). GST-inclusive pricing quotes the final price the customer pays (common in B2C retail). Converting between them: inclusive = base x (1 + rate/100); base = inclusive / (1 + rate/100).

India GST uses one headline rate split into CGST, SGST, or IGST depending on the transaction type. Indonesia's VAT (PPN) is a single national tax, not split into central and regional components like CGST and SGST, with no IGST equivalent for inter-province transactions. Both are consumption taxes, but their structures differ.

India GST is one headline rate split into CGST, SGST, or IGST. Canada's system stacks separate taxes: 5% federal GST plus provincial tax such as Quebec's 9.975% QST, with no CGST/SGST/IGST split. For Canadian calculations, use our Quebec GST QST calculator instead.

Generally, businesses with aggregate turnover above Rs.40 lakh for goods (Rs.20 lakh for services, lower in special-category states) must register. Registration is also mandatory for inter-state suppliers and e-commerce sellers regardless of turnover. Thresholds and rules change, so verify current limits with official sources; this calculator is educational and not tax advice.

Input tax credit lets a registered business subtract the GST it paid on purchases (inputs) from the GST it collects on sales (output). You remit only the difference to the government. This removes the cascading tax-on-tax effect of the old system and is a core reason GST replaced earlier indirect taxes.

A cess (additional levy) charged on top of the 28% slab for specified luxury and sin goods such as tobacco products, aerated drinks, and high-end cars. For example, a large car may attract 28% GST plus a cess, pushing the effective tax well above 28%. It is separate from CGST/SGST/IGST.

Apply the discount first, then charge GST on the discounted base price. Example: Rs.1,000 item with a 10% discount becomes Rs.900; GST at 18% is Rs.900 x 0.18 = Rs.162, for a total of Rs.1,062. Never compute GST on the pre-discount price unless the discount is given after tax, which is rare.