Add or remove GST from any amount. Instantly get CGST, SGST, and IGST breakdown for intrastate and interstate transactions.
Calculation Mode
Enter the base price (before tax) — GST will be added on top.
Base Amount (Excl. GST)
GST Rate
Base Amount
₹1,000.00
Total GST Amount
₹180.00
CGST (Intrastate)
₹90.00
SGST (Intrastate)
₹90.00
Total Amount (Incl. GST)
₹1,180.00
IGST (Interstate)
₹180.00
| GST Rate | Base Amount | GST Amount | CGST | SGST | Total (Incl. GST) |
|---|---|---|---|---|---|
5% | ₹1,000.00 | ₹50.00 | ₹25.00 | ₹25.00 | ₹1,050.00 |
12% | ₹1,000.00 | ₹120.00 | ₹60.00 | ₹60.00 | ₹1,120.00 |
18% Selected | ₹1,000.00 | ₹180.00 | ₹90.00 | ₹90.00 | ₹1,180.00 |
28% | ₹1,000.00 | ₹280.00 | ₹140.00 | ₹140.00 | ₹1,280.00 |
Goods and Services Tax (GST) is India's unified indirect tax, introduced on 1 July 2017, replacing VAT, service tax, central excise, and other levies. It is a destination-based, multi-stage tax levied at each point of sale. GST operates on four main slabs — 5%, 12%, 18%, and 28% — along with special rates for items like precious metals (3%) and rough diamonds (0.25%). Essential goods like food grains attract 0% GST.
For intrastate transactions (supplier and buyer in the same state), the total GST is split equally into CGST (Central Goods and Services Tax, collected by the Centre) and SGST (State Goods and Services Tax, collected by the State). For interstate transactions, IGST (Integrated GST) is levied and collected by the Centre, then apportioned to the destination state. Both CGST and SGST together equal the IGST amount.
GST eliminates the cascading "tax on tax" problem through the Input Tax Credit (ITC) mechanism. A registered business can offset the GST it paid on purchases (input) against the GST it collects on sales (output), paying only the net difference to the government. This chain of credits flows through the entire supply chain — from manufacturer to retailer — ensuring GST is ultimately borne only by the final consumer.
Businesses with an annual turnover exceeding ₹40 Lakhs (₹20 Lakhs for service providers; ₹10 Lakhs for special category states) must register for GST. Voluntary registration is available for businesses below the threshold who want to avail ITC. The Composition Scheme allows small businesses (up to ₹1.5 Cr turnover) to pay GST at a flat rate (1–6%) with simplified compliance but without ITC eligibility.
Registered businesses file monthly or quarterly GST returns. Key forms include GSTR-1 (outward supplies), GSTR-3B (summary return with tax payment), and GSTR-9 (annual return). E-invoicing is mandatory for businesses above ₹5 Cr turnover. Late filing attracts a penalty of ₹50/day per return (₹20/day for nil returns), capped at ₹5,000. Annual returns are due by 31 December of the following financial year.
Under the Reverse Charge Mechanism (RCM), the liability to pay GST shifts from the supplier to the recipient. This applies to specific categories — unregistered dealer transactions above ₹5,000/day, import of services, goods transport agencies, and legal services by advocates. The recipient must pay GST directly to the government and can then claim ITC on the same, provided the goods or services are used for business purposes.
E-commerce operators like Amazon, Flipkart, and Zomato are required to collect TCS (Tax Collected at Source) at 1% of the net value of taxable supplies made through their platform. This TCS is credited to the seller's GST account. Sellers operating through e-commerce platforms are not eligible for the Composition Scheme and must register for GST regardless of turnover threshold.
Zero-rated supplies (0% GST with ITC eligibility) include exports and supplies to SEZs — exporters can claim a refund of input taxes paid. Exempt supplies (nil GST, no ITC) include fresh produce, healthcare services, and educational services. The distinction matters for ITC: zero-rated supplies allow full ITC credit, while exempt supplies require proportionate reversal of input tax credits claimed.
What GST rate applies to restaurant bills?
Restaurants in regular premises charge 5% GST (no ITC). AC restaurants inside hotels with room tariffs above ₹7,500 charge 18% GST. Zomato and Swiggy charge 5% GST on food delivery orders but are also liable to pay GST on their own delivery charges under RCM.
Is GST applicable on freelance income?
Yes. Freelancers providing services must register for GST if their annual income exceeds ₹20 Lakhs (₹10 Lakhs in special category states). International freelance income (export of services) is zero-rated — you pay 0% GST and can claim ITC refunds, provided you receive payment in foreign currency through banking channels.
What is the HSN code in GST?
HSN (Harmonised System of Nomenclature) is an internationally standardised 8-digit code used to classify goods for GST purposes. Businesses with turnover above ₹5 Cr must use 6-digit HSN codes on invoices; ₹1.5 Cr–₹5 Cr turnover requires 4-digit codes; below ₹1.5 Cr can use 2-digit codes. Services use SAC (Service Accounting Code) instead of HSN.
How does GST affect home buyers?
Under-construction residential properties attract 5% GST (1% for affordable housing under ₹45 Lakhs with area below 60 sq.m. in metros). Completed/ready-to-move properties with an Occupancy Certificate have 0% GST. GST paid on construction materials is not available as ITC to the buyer — the builder absorbs input costs at a flat rate.
What is UTGST?
Union Territory GST (UTGST) is levied on intrastate transactions within Union Territories without a legislature — such as Chandigarh, Dadra & Nagar Haveli, Daman & Diu, Lakshadweep, and Andaman & Nicobar Islands. UTGST functions like SGST and is split equally with CGST for intrastate transactions in these UTs.