Skip to content
Neminath Traders

GST Calculator

Add or remove GST at 5%, 18% or 40% and see the CGST/SGST split.

Calculation
₹

₹10 thousand

GST rate
Supply type

Total (incl. GST)

₹11,800

Base amount
₹10,000
CGST 9%
₹900
SGST 9%
₹900
Total GST
₹1,800
Total amount
₹11,800

Main slabs after GST 2.0 (22 Sept 2025): 5% and 18%, with 40% for sin/luxury goods; 3% applies to gold and silver.

Goods and Services Tax (GST) is charged on most goods and services sold in India. Prices are quoted either before GST (exclusive) or with GST already included (inclusive). This calculator does both jobs: it adds GST to a base amount, or works backwards to remove GST from a price that already includes it. It also shows how the tax splits between the Centre and the state.

How to use this calculator

  1. Enter the amount.
  2. Choose the GST rate, for example 5%, 18% or 40%.
  3. Select Add GST if the amount is before tax, or Remove GST if it already includes tax.
  4. Read the base amount, the GST amount, the total, and the CGST and SGST halves.

Formula

Adding GST (exclusive price to inclusive price):

GST amount = Amount × g / 100
Total = Amount × (1 + g/100)

Removing GST (inclusive price to base price):

Base = Amount / (1 + g/100)
GST amount = Amount − Base
  • Amount = the figure you enter
  • g = GST rate in percent
  • For intra-state supply: CGST = SGST = GST amount ÷ 2. For inter-state supply: IGST = full GST amount.

A common mistake is to remove GST by subtracting 18% of the inclusive price. That understates the base price. Always divide by 1.18.

Worked example

Adding 18% GST to a service invoice of ₹10,000:

  • GST = 10,000 × 18 ÷ 100 = ₹1,800
  • Total = ₹11,800
  • Within the same state: CGST ₹900 + SGST ₹900

Removing 18% GST from an inclusive price of ₹11,800:

  • Base = 11,800 ÷ 1.18 = ₹10,000
  • GST = ₹1,800
  • Subtracting 18% of ₹11,800 would wrongly give ₹9,676.

At 5%: a product priced at ₹1,050 including GST has a base of 1,050 ÷ 1.05 = ₹1,000 and GST of ₹50.

At 40%: an item worth ₹10 lakh before tax costs ₹14 lakh with GST.

GST rate structure after GST 2.0

The 56th GST Council meeting approved a simplified structure, which took effect on 22 September 2025.

Rate Typical items
0% (nil) Fresh food, milk, individual life and health insurance premiums, many educational items
5% Many daily-use and household goods, most items earlier at 12%
18% Standard rate for most goods and services, most items earlier at 28%
40% Luxury and sin goods such as larger cars, aerated drinks, pan masala and cigarettes
3% / 0.25% Special rates for gold, silver and jewellery, and rough diamonds

The 12% and 28% slabs no longer exist. Tobacco products moved to 40% from 1 February 2026, when the compensation cess ended; biris stay at 18%.

Things to keep in mind

  • Check the HSN or SAC rate. The rate depends on the exact classification of the item or service. Use the official CBIC rate notifications to confirm.
  • Input tax credit. Registered businesses can usually offset GST paid on purchases against GST collected on sales. The calculator shows only the tax on a single amount.
  • Composition scheme. Small businesses under the composition scheme pay tax at a flat rate on turnover and cannot charge GST on invoices.
  • Rounding. Invoices often round GST to the nearest rupee or paisa, which can cause small differences.

This tool is for quick calculations and learning. It is not tax advice.

Frequently asked questions

What are the GST rates in India now?

Since 22 September 2025, GST has two main slabs of 5% and 18%, a 40% rate for luxury and sin goods, and nil rate for essentials. Special rates such as 3% on gold still apply.

How do I remove GST from an inclusive price?

Divide the inclusive amount by (1 + GST rate ÷ 100). For example, ₹11,800 including 18% GST has a base price of ₹11,800 ÷ 1.18 = ₹10,000.

What is the difference between CGST, SGST and IGST?

For a sale within a state, GST is split equally into CGST (central) and SGST or UTGST (state). For a sale between states, the full amount is charged as IGST.

What happened to the 12% and 28% GST slabs?

They were removed in the GST 2.0 rationalisation. Most items at 12% moved to 5%, and most items at 28% moved to 18%, with a small group moved to 40%.

Is GST charged on tobacco at 40%?

Cigarettes, pan masala and most tobacco products moved to 40% GST from 1 February 2026, when the compensation cess ended. Biris remain at 18%.

Learn more