GST Calculator
How to calculate GST (add or remove)
GST (Goods and Services Tax) is added to the price of most goods and services in India. After the GST 2.0 reform (22 September 2025) the main rates are 5%, 18% and 40%, with essentials at 0% and special rates of 3% (gold) and 0.25% (rough diamonds). The calculator above does both directions: add GST to a base price to find the final price, or remove GST from a GST-inclusive price to find the base value and the tax inside it.
Adding GST (exclusive to inclusive)
Example: a product priced at ₹10,000 at 18% GST — GST = 10,000 × 18% = ₹1,800, so the final price is ₹11,800.
Removing GST (inclusive to exclusive)
Example: a bill of ₹11,800 that already includes 18% GST — base = 11,800 / 1.18 = ₹10,000, and the GST inside it is ₹1,800.
CGST, SGST and IGST
For a sale within the same state, GST splits equally into CGST and SGST — 18% becomes 9% + 9%. For an inter-state sale, the whole amount is IGST. The total tax is the same; only the split differs.
| GST rate | CGST + SGST | IGST |
|---|---|---|
| 5% | 2.5% + 2.5% | 5% |
| 18% | 9% + 9% | 18% |
| 40% | 20% + 20% | 40% |
What is taxed at each GST rate (GST 2.0, from 22 Sept 2025)
The 56th GST Council replaced the old 0/5/12/18/28% structure with a simpler one: a 5% merit rate, an 18% standard rate, and a 40% rate for luxury and "sin" goods, plus nil-rated essentials and a couple of special rates. Here is where common items now sit:
| GST rate | Typical goods & services |
|---|---|
| 0% (Nil) | Fresh milk, eggs, fruits & vegetables, unbranded food grains, bread, books & newspapers, many life-saving drugs, individual health & life insurance, education services |
| 0.25% | Rough / uncut diamonds |
| 3% | Gold, silver, platinum and jewellery |
| 5% (Merit) | Packaged & branded food, edible oil, tea, coffee, sugar, toothpaste, soap, hair oil, shampoo, footwear, bicycles, most medicines & medical devices, butter, ghee, cheese |
| 18% (Standard) | Most goods & services, TVs, ACs, refrigerators, washing machines, mobiles & electronics, small cars, motorcycles up to 350cc, cement, telecom & internet, restaurants, professional & IT services |
| 40% (Luxury / sin) | Pan masala, tobacco & cigarettes, aerated / sugary / caffeinated drinks, luxury cars & large SUVs, motorcycles above 350cc, yachts & private aircraft, online gaming & betting |
Rates depend on the precise HSN/SAC code and can change — use this as a guide and confirm the exact rate for your item on the GST portal before invoicing.
GST on discounts, freight and packing
The correct base for GST is: price + freight + packing + other charges − any discount shown on the invoice. A discount on the face of the invoice is deducted before GST; freight, insurance and packing charged on the same invoice are part of the value and attract GST at the rate of the main goods.
Common mistakes
The most frequent error is treating a GST-inclusive price as exclusive and charging tax on tax. Always know whether a price already includes GST. The second is splitting an inter-state sale into CGST + SGST instead of a single IGST line — it does not change the total but causes return mismatches.
Frequently asked questions
How do I add GST to a price?
Multiply the base price by the rate to get the GST amount, then add it. ₹10,000 + 18% = ₹11,800.
How do I remove GST from an inclusive price?
Divide the inclusive price by (1 + rate/100). For 18%, divide by 1.18; the difference is the GST.
What is the difference between CGST, SGST and IGST?
Intra-state sales split into equal CGST and SGST; inter-state sales charge the full amount as IGST.
What are the GST rates in India?
After GST 2.0 (from 22 Sept 2025) the main slabs are 5%, 18% and 40%, with essentials at 0% and special rates of 3% (gold) and 0.25% (rough diamonds). The old 12% and 28% slabs were removed.
Is GST calculated on MRP?
MRP is usually GST-inclusive. To find the tax inside it, divide by (1 + rate/100).
Source: GST rate schedules and the CGST/IGST Acts. Rates depend on the HSN/SAC code and can change — confirm on the GST portal before invoicing. ComplyKraft is independent; this is not professional advice.