GST Calculator 2025
Calculate Goods and Services Tax (GST) with comprehensive breakdown of CGST, SGST, and IGST. Support for all GST rates, inclusive/exclusive calculations, and inter-state transactions.
CGST & SGSTIGST CalculationAll GST RatesInclusive/Exclusive
₹
%
The entered amount is before adding GST
CGST + SGST will be charged (within same state)
Total Amount (GST Exclusive)
₹1.18 L
GST Amount: ₹18.00 K @ 18%
Base Amount
₹1.00 L
GST Amount
₹18.00 K
GST Breakdown
CGST (9%)
₹9.00 K
SGST (9%)
₹9.00 K
Total GST
₹18.00 K
GST Rate Structure
0%
- • Essential items
- • Fresh food
- • Educational services
3%
- • Gold
- • Precious metals
- • Special items
5%
- • Basic necessities
- • Household items
- • Some services
12%
- • Processed food
- • Electronics
- • Some textiles
18%
- • Most services
- • Electronics
- • Textiles
28%
- • Luxury items
- • Automobiles
- • Tobacco products
Calculation Breakdown
GST Addition Calculation
Base Amount₹1.00 L
GST Rate18%
GST Amount = Base × (GST Rate/100)₹18.00 K
Final Amount₹1.18 L
GST Components
- CGST: Central Goods and Services Tax (Central Government)
- SGST: State Goods and Services Tax (State Government)
- IGST: Integrated GST (Inter-state transactions)
- UTGST: Union Territory GST (UT transactions)
Important Notes
- GST registration required for turnover above ₹40 lakhs
- Input tax credit available for business purchases
- Different rates for goods and services
- Monthly/quarterly returns filing required
GST Rate Structure in India 2025
0% GST
- • Fresh fruits and vegetables
- • Milk and milk products (not processed)
- • Cereals and grains
- • Educational services
- • Healthcare services
- • Public transport
3% GST
- • Gold and silver jewelry
- • Precious and semi-precious stones
- • Gold bars and coins
- • Special category items
5% GST
- • Household necessities
- • Medicines and drugs
- • Fertilizers
- • LPG for domestic use
- • Coal and lignite
- • Economy class air travel
12% GST
- • Processed food items
- • Electronic items
- • Textiles and apparel
- • Mobile phones
- • Computer peripherals
- • Business class air travel
18% GST
- • Most services
- • Restaurants (non-AC)
- • Iron and steel products
- • Computers and laptops
- • Telecom services
- • Financial services
28% GST
- • Luxury items
- • Automobiles
- • AC restaurants
- • Tobacco products
- • Aerated drinks
- • High-end consumer goods
Understanding GST Components 2025
Intra-State Transactions
CGST (Central GST)
Half of the total GST rate goes to the Central Government. For 18% GST, CGST = 9%
SGST (State GST)
Half of the total GST rate goes to the State Government. For 18% GST, SGST = 9%
Example: ₹1000 product with 18% GST = ₹90 CGST + ₹90 SGST
Inter-State Transactions
IGST (Integrated GST)
Full GST rate is charged as IGST for transactions between different states. Initially goes to Central Government, then distributed.
Settlement Process
Central Government later settles the IGST amount between origin and destination states as CGST and SGST components.
Example: ₹1000 product with 18% GST = ₹180 IGST (inter-state)
GST Calculation Examples 2025
Exclusive GST Calculation
Product Price:₹1,000
GST Rate:18%
GST Amount:₹180
Total Amount:₹1,180
CGST: ₹90 | SGST: ₹90 (Intra-state)
IGST: ₹180 (Inter-state)
Inclusive GST Calculation
Total Amount (Incl. GST):₹1,180
GST Rate:18%
Base Amount:₹1,000
GST Amount:₹180
Formula: Base = Total ÷ (1 + GST Rate/100)
Base = 1180 ÷ (1 + 18/100) = ₹1,000
GST Compliance Essentials 2025
Registration Requirements
- • Turnover > ₹40L (₹20L services)
- • Inter-state supply of any value
- • E-commerce operators (mandatory)
- • Casual taxable person
- • Non-resident taxable person
Return Filing
- • GSTR-1: Monthly outward supplies
- • GSTR-3B: Monthly summary return
- • GSTR-9: Annual return
- • GSTR-4: Quarterly (Composition)
- • Timely filing to avoid penalties
Input Tax Credit
- • Available on business purchases
- • Must have valid tax invoice
- • Supplier should file returns
- • Used to offset output liability
- • Time limit for claiming ITC
GST Calculator FAQs
Everything you need to know about Goods and Services Tax calculation, CGST, SGST, and IGST rates
What is GST and how is it calculated?
GST (Goods and Services Tax) is an indirect tax levied on supply of goods and services. It's calculated as a percentage of the transaction value. For intra-state transactions, GST is split equally between CGST (Central GST) and SGST (State GST). For inter-state transactions, IGST (Integrated GST) is charged.
What are the different GST rates in India?
GST rates in India are: 0% (essential items like fresh food), 3% (gold, precious metals), 5% (basic necessities), 12% (processed food, electronics), 18% (most services, textiles), and 28% (luxury items, automobiles). Some items also attract additional cess.
What's the difference between CGST, SGST, and IGST?
CGST (Central GST) goes to the central government, SGST (State GST) goes to the state government. For intra-state transactions, both CGST and SGST are charged at half the GST rate each. IGST (Integrated GST) is charged for inter-state transactions at the full GST rate and goes to the central government.
How do I know if GST is inclusive or exclusive in the price?
If the price includes GST, it's called 'inclusive'. If GST needs to be added to the price, it's 'exclusive'. Most B2B transactions quote exclusive prices, while B2C retail prices are often inclusive. Always check with the seller to confirm.
What is the GST registration threshold?
Businesses with annual turnover exceeding ₹40 lakhs (₹20 lakhs for special category states) must register for GST. For service providers, the threshold is ₹20 lakhs (₹10 lakhs for special states). E-commerce operators must register regardless of turnover.
Can I claim input tax credit (ITC) on GST paid?
Yes, registered businesses can claim input tax credit on GST paid for business purchases. This credit can be used to offset output GST liability. However, ITC is not available on certain items like motor vehicles (except for specific business use), food and beverages, and personal expenses.
How often do I need to file GST returns?
Regular taxpayers file monthly returns (GSTR-1 and GSTR-3B). Small taxpayers under Composition Scheme file quarterly returns. Annual return (GSTR-9) is filed once a year. Late filing attracts penalties and interest.
What happens if I charge wrong GST rate?
Charging wrong GST rate can lead to penalties and interest. If you charge less than the applicable rate, you'll need to pay the differential amount plus interest. If you charge more, you can claim refund through proper procedure. Always verify GST rates before billing.
Related Calculators
Explore more financial calculators to make comprehensive financial planning decisions
Need More Calculators?
Explore our complete collection of financial calculators for all your planning needs