Calculate GST
Amount Without GST
Amount With GST
5%
Common Goods
12%
Processed Foods
18%
Standard Rate
28%
Luxury Items
CGST + SGST
Intra-state (within state)
IGST
Inter-state (between states)
GST Calculation Results
Total Amount (Including GST)
₹ 1,180
For ₹1,000 at 18% GST rate
Original Amount
₹ 1,000
GST Amount
₹ 180
GST Rate
18%
Net Price
₹ 1,000
GST Breakdown
CGST
₹ 90
9% of original amount
SGST
₹ 90
9% of original amount
Current GST Rates in India 2024
Goods and Services Tax (GST) in India is categorized into different tax slabs. Here are the current GST rates applicable to various goods and services:
| GST Rate | Category | Examples of Goods/Services | CGST | SGST |
|---|---|---|---|---|
| 0% | Nil Rated | Fresh vegetables, milk, eggs, books, newspapers | 0% | 0% |
| 5% | Essential Goods | Apparels below ₹1000, footwear below ₹1000, coal, life-saving drugs | 2.5% | 2.5% |
| 12% | Processed Foods | Butter, cheese, ghee, packaged foods, medicines | 6% | 6% |
| 18% | Standard Rate | Soaps, toothpaste, capital goods, telecom services, IT services | 9% | 9% |
| 28% | Luxury & Sin Goods | Automobiles, aerated drinks, cigarettes, luxury hotels | 14% | 14% |
GST Calculator FAQs
What is the difference between CGST, SGST, and IGST?
• CGST (Central GST): Tax collected by Central Government on intra-state transactions
• SGST (State GST): Tax collected by State Government on intra-state transactions
• IGST (Integrated GST): Tax collected by Central Government on inter-state transactions
For intra-state: CGST + SGST apply. For inter-state: Only IGST applies.
• SGST (State GST): Tax collected by State Government on intra-state transactions
• IGST (Integrated GST): Tax collected by Central Government on inter-state transactions
For intra-state: CGST + SGST apply. For inter-state: Only IGST applies.
How to calculate GST when price includes GST?
To calculate GST from GST-inclusive price:
1. Original Price = GST-inclusive Price ÷ (1 + GST Rate/100)
2. GST Amount = GST-inclusive Price - Original Price
Example: For ₹1180 with 18% GST:
Original = 1180 ÷ 1.18 = ₹1000
GST = 1180 - 1000 = ₹180
1. Original Price = GST-inclusive Price ÷ (1 + GST Rate/100)
2. GST Amount = GST-inclusive Price - Original Price
Example: For ₹1180 with 18% GST:
Original = 1180 ÷ 1.18 = ₹1000
GST = 1180 - 1000 = ₹180
What is the GST rate for restaurants in India?
• 5% GST: Restaurants without liquor license (no ITC)
• 12% GST: Non-AC restaurants serving liquor
• 18% GST: AC restaurants and 5-star hotels (with ITC)
Note: ITC (Input Tax Credit) availability varies based on restaurant type.
• 12% GST: Non-AC restaurants serving liquor
• 18% GST: AC restaurants and 5-star hotels (with ITC)
Note: ITC (Input Tax Credit) availability varies based on restaurant type.
Is there GST on medicines in India?
• 0% GST: Life-saving drugs, vaccines, contraceptives
• 5% GST: Most medicines, formulations, drugs
• 12% GST: Some specific formulations and medicines
• 18% GST: Medical equipment and devices
COVID-19 vaccines and related drugs may have special rates.
• 5% GST: Most medicines, formulations, drugs
• 12% GST: Some specific formulations and medicines
• 18% GST: Medical equipment and devices
COVID-19 vaccines and related drugs may have special rates.
How to claim GST refund?
GST refund can be claimed in these cases:
1. Export of goods/services (with payment of tax)
2. Inverted duty structure (input tax higher than output tax)
3. Accumulated Input Tax Credit
4. Refund for international tourists
5. Deemed exports
File refund application in FORM GST RFD-01 on GST portal.
1. Export of goods/services (with payment of tax)
2. Inverted duty structure (input tax higher than output tax)
3. Accumulated Input Tax Credit
4. Refund for international tourists
5. Deemed exports
File refund application in FORM GST RFD-01 on GST portal.
Complete Guide to GST Calculation in India
What is GST?
Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. It has replaced multiple cascading taxes levied by the central and state governments. GST is levied at every stage of the production and distribution process but is meant to be refunded to all parties except the final consumer.
Types of GST in India
- CGST (Central GST): Collected by Central Government on intra-state sales
- SGST (State GST): Collected by State Government on intra-state sales
- IGST (Integrated GST): Collected by Central Government on inter-state sales and imports
- UTGST (Union Territory GST): Applicable in Union Territories without legislature
GST Calculation Formulas
| Calculation Type | Formula | Example (₹1000, 18%) |
|---|---|---|
| Adding GST | Amount × (1 + GST Rate/100) | 1000 × 1.18 = ₹1180 |
| Removing GST | Amount ÷ (1 + GST Rate/100) | 1180 ÷ 1.18 = ₹1000 |
| GST Amount | Amount × (GST Rate/100) | 1000 × 0.18 = ₹180 |
| CGST/SGST (each) | Amount × (GST Rate/200) | 1000 × 0.09 = ₹90 each |
Important GST Concepts
Input Tax Credit (ITC): Businesses can claim credit for GST paid on purchases against GST liability on sales.
Reverse Charge Mechanism: Liability to pay tax is on the recipient of goods/services instead of supplier.
Composition Scheme: Small businesses can pay GST at a fixed rate of turnover without ITC benefits.
E-way Bill: Electronic document required for movement of goods worth over ₹50,000.
GST Registration Threshold
- Normal States: ₹40 lakhs for goods, ₹20 lakhs for services
- Special Category States: ₹20 lakhs for goods, ₹10 lakhs for services
- Mandatory Registration: Inter-state suppliers, e-commerce operators, casual taxable persons
- Composition Scheme: Turnover up to ₹1.5 crores (₹75 lakhs for special states)
GST Return Filing
Regular businesses need to file:
- GSTR-1: Outward supplies (monthly/quarterly)
- GSTR-3B: Summary return with tax payment (monthly)
- GSTR-9: Annual return
- GSTR-9C: Reconciliation statement (by CA)
Tips for GST Compliance
- Maintain proper invoices with GSTIN of supplier and recipient
- Reconcile purchase register with GSTR-2A regularly
- Claim ITC only on eligible purchases
- File returns on time to avoid penalties
- Keep digital records for at least 6 years
- Use authorized GST software for accounting