GST Calculator
Add or remove GST with the GST 2.0 rates in force since 22 September 2025
Rates checked September 2026Calculation Details
Use Remove GST when you already have a tax-inclusive figure such as an MRP or a paid invoice total.
12% and 28% are kept only for checking invoices dated before 22 September 2025.
Within state splits the tax into CGST and SGST. Between states charges the whole amount as IGST.
Calculation Summary
Amount (Before GST)
₹0
GST Amount (18%)
₹0
CGST (9%)
₹0
SGST (9%)
₹0
IGST (18%)
₹0
No CGST or SGST on inter-state supplies.
Total Amount (With GST)
₹0
About GST
GST (Goods and Services Tax) is the indirect tax charged on the supply of goods and services in India since 1 July 2017. It replaced excise duty, service tax, VAT and several smaller levies. The calculator shows amounts in paise so that line items add up; on the final invoice, the total tax is rounded to the nearest rupee as section 170 of the CGST Act requires.
GST 2.0 rate slabs from 22 September 2025
The GST Council rationalised the rate structure at its 56th meeting on 3 September 2025, and the new rates took effect on 22 September 2025. The old five-slab system (0%, 5%, 12%, 18% and 28%) was replaced by four working rates: 0%, 5%, 18% and 40%. Most goods and services that were taxed at 12% moved down to 5%, and most that were taxed at 28% moved down to 18%. A new 40% rate was created for a short list of demerit and luxury goods.
Rates are notified against HSN codes for goods and SAC codes for services, so two similar products can carry different rates. Confirm the rate for your exact code in the CBIC GST rate schedule before invoicing. The rates on this page are as of September 2026.
| Rate | What it covers | Notes |
|---|---|---|
| 0% | Nil-rated and exempt supplies: unprocessed staples such as fresh fruit and vegetables and fresh milk, and services such as school education and health care | No GST is charged and no input tax credit can be claimed on inputs used for exempt supplies. |
| 5% | Merit rate: everyday essentials, plus most goods and services that sat at 12% before GST 2.0 | Standalone restaurants charge 5% without input tax credit. Splits as 2.5% CGST + 2.5% SGST. |
| 18% | Standard rate: most services and most manufactured goods, including many items that were at 28% before GST 2.0 | The default rate when nothing else applies. Splits as 9% CGST + 9% SGST. |
| 40% | Demerit and luxury goods: tobacco and pan masala, aerated and caffeinated drinks, large luxury cars and high-capacity motorcycles, yachts and private aircraft, casinos, betting and online money gaming | A narrow list, not a general tax on branded or premium goods. |
Special rates that continue
- 3%: gold, silver and jewellery
- 0.25%: rough diamonds
Legacy rates (12% and 28%)
Retired on 22 September 2025. They remain in the calculator so you can verify invoices, credit notes and returns for supplies made before that date.
CGST, SGST and IGST: which one goes on the invoice
GST is a destination-based tax shared between the Centre and the states. The place of supply decides which labels appear on the invoice, but the total rate is the same either way.
- Within a state (intra-state): the supplier and the place of supply are in the same state. The rate is split equally, so 18% becomes 9% CGST plus 9% SGST. In a union territory without its own legislature (Chandigarh, the Andaman and Nicobar Islands, Lakshadweep, Ladakh, and Dadra and Nagar Haveli and Daman and Diu), UTGST takes the place of SGST.
- Between states (inter-state): the supplier and the place of supply are in different states. The full rate is charged as IGST, collected by the Centre and later apportioned to the destination state. Imports are treated the same way.
- Exports are zero-rated: no GST is charged on the export invoice, and the input tax credit on the inputs can be claimed as a refund.
Example 1: within Telangana
A software firm in Hyderabad bills a client in Warangal ₹10,000 for services at 18%. The invoice shows CGST ₹900 and SGST ₹900, and the client pays ₹11,800.
Example 2: Telangana to Karnataka
The same firm bills a client in Bengaluru ₹10,000 at 18%. The invoice shows IGST ₹1,800, and the client still pays ₹11,800. Only the head under which the tax is paid changes, and the Karnataka client claims the ₹1,800 as IGST credit.
Inclusive vs exclusive GST: the formulas with worked examples
Add GST (you know the base price)
GST = Base × Rate ÷ 100
Total = Base + GST
₹1,000 at 18%: GST = ₹180, total = ₹1,180. Within a state that is CGST ₹90 plus SGST ₹90; between states it is IGST ₹180.
Remove GST (you know the inclusive price)
Base = Total × 100 ÷ (100 + Rate)
GST = Total − Base
₹1,180 at 18%: base = ₹1,000, GST = ₹180. An MRP of ₹599 on a product taxed at 18% contains a base price of ₹507.63 and GST of ₹91.37.
The most common mistake
Applying the rate to a tax-inclusive price. Taking 18% of ₹1,180 gives ₹212.40, which overstates the tax by ₹32.40. If the figure you have already includes GST, use Remove GST.
Discounts shown on the invoice reduce the taxable value before GST is applied. Packing, freight and other charges billed by the supplier form part of the taxable value, so GST is charged on them at the rate of the main supply.
HSN and SAC codes
HSN (Harmonised System of Nomenclature) codes classify goods and SAC (Services Accounting Codes) classify services; SAC codes always begin with 99. The rate schedule is written against these codes.
Invoice rule since 1 April 2021: a business with aggregate turnover up to ₹5 crore must print at least a 4-digit HSN on B2B invoices (optional on B2C), and a business above ₹5 crore must print a 6-digit HSN on every invoice.
| Item | Code |
|---|---|
| Rice / Wheat | 1006 / 1001 |
| Medicines | 3004 |
| Cement | 2523 |
| Footwear | 6401 to 6405 |
| Gold jewellery | 7113 |
| Laptops and computers | 8471 |
| Mobile phones | 8517 |
| Cars | 8703 |
| Hotels and restaurants (SAC) | 9963 |
| Goods transport by road (SAC) | 9965 |
| Financial services (SAC) | 9971 |
| Legal and accounting (SAC) | 9982 |
| IT and software services (SAC) | 9983 |
Chapter and heading level codes; the full 6 or 8 digit code depends on the exact product.
GSTIN format and state codes
A GSTIN has 15 characters. Characters 1 and 2 are the state code, 3 to 12 are the PAN of the business, 13 is the entity number for that PAN within the state (1 for the first registration), 14 is always the letter Z, and 15 is a check character.
36 AAAAA1234A 1 Z 5
state | PAN | entity | Z | check
| Code | State / UT |
|---|---|
| 01 | Jammu and Kashmir |
| 02 | Himachal Pradesh |
| 03 | Punjab |
| 04 | Chandigarh |
| 05 | Uttarakhand |
| 06 | Haryana |
| 07 | Delhi |
| 08 | Rajasthan |
| 09 | Uttar Pradesh |
| 10 | Bihar |
| 11 | Sikkim |
| 12 | Arunachal Pradesh |
| 13 | Nagaland |
| 14 | Manipur |
| 15 | Mizoram |
| 16 | Tripura |
| 17 | Meghalaya |
| 18 | Assam |
| 19 | West Bengal |
| 20 | Jharkhand |
| 21 | Odisha |
| 22 | Chhattisgarh |
| 23 | Madhya Pradesh |
| 24 | Gujarat |
| 26 | Dadra and Nagar Haveli and Daman and Diu |
| 27 | Maharashtra |
| 29 | Karnataka |
| 30 | Goa |
| 31 | Lakshadweep |
| 32 | Kerala |
| 33 | Tamil Nadu |
| 34 | Puducherry |
| 35 | Andaman and Nicobar Islands |
| 36 | Telangana |
| 37 | Andhra Pradesh |
| 38 | Ladakh |
Codes 25 (Daman and Diu) and 28 (undivided Andhra Pradesh) are no longer issued.
Who must register, the composition scheme and e-invoicing
Registration thresholds (as of September 2026). A business must register once its aggregate annual turnover crosses ₹40 lakh for goods or ₹20 lakh for services in most states. Lower limits apply in the special category states (₹10 lakh in Manipur, Mizoram, Nagaland and Tripura, ₹20 lakh in the others), and a few states, Telangana and Puducherry among them, chose to keep the ₹20 lakh limit for goods when the higher limit was introduced in 2019, so confirm the current limit for your state on the GST portal. Registration is compulsory regardless of turnover for businesses making inter-state supplies of goods, casual taxable persons, businesses liable to pay tax under reverse charge, and e-commerce operators. A smaller business can register voluntarily so that its buyers can claim input tax credit.
Composition scheme. Businesses with aggregate turnover up to ₹1.5 crore (₹75 lakh in some special category states), and service providers up to ₹50 lakh, can opt for the composition scheme. A composition dealer pays a small fixed percentage of turnover instead of the normal rates, cannot collect GST from customers, cannot claim input tax credit, cannot make inter-state outward supplies, and files a quarterly payment statement (CMP-08) plus an annual return (GSTR-4). It suits small traders and restaurants that sell mostly to consumers.
E-invoicing and e-way bills. Since 1 August 2023, a business whose aggregate turnover exceeded ₹5 crore in any financial year from 2017-18 onwards must generate e-invoices for B2B supplies. The invoice data is reported to the Invoice Registration Portal, which returns an Invoice Reference Number (IRN) and a QR code that must be printed on the invoice. Separately, moving goods worth more than ₹50,000 generally requires an e-way bill.
Input tax credit, reverse charge and return filing
Input tax credit (ITC) is the mechanism that stops tax being charged on tax. A registered business subtracts the GST it paid on business purchases from the GST it collected on sales and deposits only the difference. If you collected ₹18,000 on sales and paid ₹11,000 on eligible purchases in the same month, you pay ₹7,000. Credit is available only when you hold a valid tax invoice, have received the goods or services, and the supplier has reported the invoice so that it appears in your GSTR-2B. If you do not pay the supplier within 180 days, the credit has to be reversed with interest. Credit is blocked on motor vehicles for personal use, food and beverages, club memberships, goods used for personal consumption, and construction of immovable property on your own account.
Reverse charge moves the duty to pay tax from the supplier to the recipient. Common cases are goods transport agency services, legal services from an advocate, sponsorship services, and imports of services. The recipient pays the GST directly in its own return and can then claim it as input tax credit, subject to the normal conditions.
Return calendar. A regular taxpayer files GSTR-1 (outward supplies) by the 11th of the following month and GSTR-3B (summary return with payment) by the 20th. Businesses with turnover up to ₹5 crore can choose the QRMP scheme, which makes GSTR-1 and GSTR-3B quarterly with monthly tax payments. The annual return GSTR-9 is due by 31 December after the financial year ends. Late payment attracts interest at 18% per year, and late filing attracts a daily late fee, so it is worth calculating the tax correctly the first time.
Frequently Asked Questions
What are the GST rates in India after GST 2.0?
From 22 September 2025, GST in India has four main rates: 0%, 5%, 18% and 40%. The earlier 12% and 28% slabs were retired, with most 12% items moving to 5% and most 28% items moving to 18%. The 40% rate applies to a short list of demerit and luxury goods. Special rates of 3% (gold, silver and jewellery) and 0.25% (rough diamonds) continue. Always confirm the rate for your HSN or SAC code in the CBIC rate schedule.
How do I calculate GST on an amount?
To add GST, multiply the base amount by the rate and divide by 100, then add the result to the base. For example, 18% GST on ₹1,000 is ₹180, so the invoice total is ₹1,180. To remove GST from a tax-inclusive price, divide the total by (100 + rate) and multiply by 100 to get the base amount. For ₹1,180 at 18%, the base is ₹1,000 and the GST inside it is ₹180.
What is the difference between CGST, SGST and IGST?
For a sale within one state, the GST is split equally between the Centre (CGST) and the State (SGST), so 18% becomes 9% CGST plus 9% SGST. For a sale from one state to another, or an import, the full rate is charged as IGST (Integrated GST), which the Centre later shares with the destination state. The total tax is the same either way; only the labels on the invoice change.
Can I still use the 12% and 28% GST rates?
Only for supplies made before 22 September 2025, for example when checking an old invoice, issuing a credit note against an old invoice, or reconciling returns for that period. The calculator keeps both rates under a Legacy group for this purpose. Invoices for supplies made on or after 22 September 2025 should use the GST 2.0 rates.
Is GST charged on top of the MRP?
No. For packaged goods sold to consumers, the printed MRP (maximum retail price) already includes all taxes, so a shop cannot add GST above the MRP. To see how much tax sits inside an MRP, choose Remove GST, enter the MRP and select the rate that applies to the product.
Who needs to register for GST?
As of September 2026, a business must register once its aggregate annual turnover crosses ₹40 lakh for goods or ₹20 lakh for services in most states. Lower limits (₹20 lakh or ₹10 lakh) apply in the special category states, and a few other states kept the ₹20 lakh limit for goods. Some businesses must register regardless of turnover, for example those making inter-state supplies of goods, those liable to pay tax under reverse charge, and e-commerce operators. Voluntary registration is also allowed.
What is input tax credit (ITC)?
Input tax credit lets a registered business subtract the GST it paid on business purchases from the GST it collects on sales, and deposit only the difference. If you collected ₹18,000 of GST on sales and paid ₹11,000 of GST on eligible purchases in the same period, you pay ₹7,000. The credit is available only when the supplier has reported the invoice and it appears in your GSTR-2B, and it is blocked for items such as motor vehicles for personal use, food and beverages, and goods used for personal consumption.
How do I read a GSTIN?
A GSTIN is the 15-character registration number printed on every tax invoice. The first two digits are the state code (for example 27 for Maharashtra and 36 for Telangana), the next ten characters are the PAN of the business, the thirteenth character is the entity number for that PAN within the state, the fourteenth is always the letter Z, and the fifteenth is a check character used to detect typing errors.
Related tools and guides
- Number to Words converter: write the invoice total in words, in lakh and crore format, exactly as tax invoices and cheques require.
- Income Tax Calculator: GST is paid by the business; income tax is paid on what is left. Compare the old and new regimes for FY 2025-26 and FY 2026-27.
- Understanding GST in India: a practical guide: a longer walk-through of how GST works from registration to filing.
Important Disclaimer
For Informational Purposes Only: This calculator provides estimates based on the inputs you provide. Actual GST liability may vary based on specific goods/services classification, applicable exemptions, and current tax regulations.
Not Tax/Legal Advice: The information and calculations provided here are NOT professional tax or legal advice. GST rates, rules, and compliance requirements are subject to change by government notifications.
Consult Professionals: Always consult with qualified tax consultants, chartered accountants, or GST practitioners for accurate tax compliance and filing.
Tax Rate Disclaimer: The GST 2.0 rates shown (0%, 5%, 18%, 40%, with special rates of 3% and 0.25%) apply to supplies made on or after 22 September 2025 and were checked in September 2026. The 12% and 28% options are legacy rates for supplies made before that date. Actual rates depend on the HSN/SAC code, exemptions and notifications in force on the date of supply, so verify the rate for your specific transaction.
Compliance Disclaimer: This tool does not constitute tax compliance advice. Users are responsible for ensuring compliance with all applicable GST laws, filing requirements, and invoice formats as per GST regulations.
No Liability: QuickTools India assumes no responsibility for any tax decisions, compliance actions, or financial consequences arising from the use of calculations or information provided on this tool.