🍪 We use cookies for analytics and advertising to keep EazyStudio free. Learn more
Did you find this tool helpful?
Calculation Mode
Tax Type
FREE GST CALCULATOR
Calculate GST Online Instantly
Add or extract GST for any slab — 5%, 12%, 18%, or 28%. Supports CGST + SGST for intra-state and IGST for inter-state transactions.
GST Details
Amount
₹
₹0₹5L₹10L
GST Rate18%
%
Calculation Mode
Transaction Type
Bulk Item Calculator
Item Name
Amount (₹)
Rate
GST (₹)
Total
GST Amount
₹1,800
@ 18% on ₹10,000
₹10,000
Original Amount
₹1,800
GST Amount
₹11,800
Total Amount (with GST)
INTRA-STATE BREAKDOWN
CGST9%₹900
SGST9%₹900
IGST18%₹1,800
Effective Rate
18.00%
Quick GST Reference
Rate
Example Goods
5%
Milk (branded), Books, Edible oil, Tea, Medicines
12%
Butter, Ghee, Computers, Phones, Packaged food
18%
AC, Cement, Paint, Restaurant food, Services
28%
Cars, Motorcycles, Tobacco, Pan masala, Luxury goods
What is GST?
GST (Goods and Services Tax) is a comprehensive, multi-stage, destination-based indirect tax levied on every value addition. It came into effect in India on 1 July 2017, replacing a complex web of central and state taxes. GST is levied at every step of the supply chain, from manufacturing to final sale to the consumer — but the ultimate tax burden falls on the end consumer.
There are four primary GST slabs in India: 5%, 12%, 18%, and 28%. Essential commodities are either exempt or taxed at 0%/5%, while luxury goods and sin products attract the highest 28% slab.
GST Exclusive Formula (Add GST)
GST Amount = Original Amount × (GST Rate / 100)
Total Amount = Original Amount + GST Amount Example: ₹10,000 × 18% = ₹1,800 GST → Total = ₹11,800
GST Inclusive Formula (Extract GST)
GST Amount = Total Amount − (Total Amount × 100 / (100 + GST Rate))
Original Amount = Total Amount − GST Amount Example: ₹11,800 inclusive @ 18% → GST = ₹1,800 | Base = ₹10,000
CGST, SGST and IGST — What's the Difference?
GST is collected differently depending on whether the transaction is within a state (intra-state) or between two states (inter-state).
CGST — Central GST
Collected by the Central Government on intra-state transactions. Always equal to SGST rate. E.g., on 18% GST, CGST = 9% and SGST = 9%.
SGST — State GST
Collected by the State Government on intra-state transactions. Equal to CGST. Revenue goes to the state where the buyer is located.
IGST — Integrated GST
Applies on inter-state transactions and imports. Collected by the Centre and later apportioned between Central and State governments. IGST = CGST + SGST combined.
What's in Each GST Slab?
Goods and services are categorized into four primary GST rate slabs based on their nature and necessity:
5% GST
Essential goods & basic services
Branded milk & curd
Books, newspapers
Edible oils (branded)
Tea, coffee (not instant)
Coal
Life-saving drugs
Economy class air travel
12% GST
Standard goods & services
Butter, ghee, cheese
Smartphones & computers
Packed coconut water
Business class air travel
Frozen meat products
Ayurvedic medicines
Sewing machines
18% GST
Standard services & appliances
Air conditioners & TVs
Cement & paint
Restaurant food (AC)
IT services
Banking & financial services
Hotels (₹2,500–₹7,500/night)
Capital goods
28% GST
Luxury goods & sin products
Cars & motorcycles (+ cess)
Tobacco & cigarettes
Pan masala
Aerated drinks
5-star hotel stays
Casinos & racing
Aircraft for personal use
Frequently Asked Questions
What is the difference between GST exclusive and GST inclusive?
GST Exclusive means GST is added on top of the base price. For example, if a product costs ₹10,000 and GST is 18%, the final price is ₹11,800. GST Inclusive means GST is already embedded in the quoted price. So if you're quoted ₹11,800 inclusive of 18% GST, the base price is ₹10,000 and GST is ₹1,800. Use the "Exclusive" mode when you have the pre-tax price; use "Inclusive" when you have the final billed amount and want to extract the GST portion.
How is CGST and SGST split from the total GST?
For intra-state transactions, the total GST rate is split equally between CGST (Central GST) and SGST (State GST). So if the total GST rate is 18%, CGST is 9% and SGST is 9%. Both are levied separately but together they equal the full GST rate. On a ₹10,000 transaction at 18%, you would pay ₹900 CGST and ₹900 SGST, totalling ₹1,800 GST.
When should I use IGST instead of CGST + SGST?
IGST (Integrated GST) applies when goods or services are supplied across state boundaries — i.e., the seller and buyer are in different states. In such cases, only IGST is charged (not CGST + SGST). The full IGST rate equals CGST + SGST combined. For example, if a supplier in Maharashtra sells to a buyer in Delhi and the GST rate is 18%, IGST of 18% is charged. The Central Government later distributes this between the Central and destination state.
Which goods are exempt from GST?
Several essential items are either fully exempt or taxed at 0% under GST. These include fresh vegetables and fruits, unbranded food grains, unprocessed milk, eggs, fresh meat and fish, salt, unbranded cereals, tulsi, educational services by non-profit institutions, healthcare services, and public transportation (local buses, trains). The government periodically reviews and updates the exemption list based on economic needs.
What is the GST Composition Scheme?
The GST Composition Scheme is a simplified tax scheme for small businesses with annual turnover up to ₹1.5 crore (₹75 lakh for some special category states). Under this scheme, businesses pay GST at a fixed lower rate (1–5%) on turnover instead of the standard rates. However, they cannot issue tax invoices, cannot claim Input Tax Credit (ITC), and cannot supply goods across states. It reduces compliance burden significantly for small traders and manufacturers.
Can I claim Input Tax Credit (ITC) on all GST paid?
ITC allows registered businesses to offset the GST they paid on purchases (input) against the GST they collect on sales (output). However, ITC cannot be claimed on personal expenses, food and beverages (unless in the hospitality business), motor vehicles for personal use, membership of clubs, and goods/services used for exempt supplies. You must hold a valid tax invoice, receive the goods/services, file returns, and the supplier must have paid the tax to the government for you to claim ITC.