GST Calculator India 2026 - GST Rate Finder, CGST SGST Calculation & Reference Table
TL;DR
GST (Goods and Services Tax) in India has four main slabs: 5%, 12%, 18%, and 28%. For intra-state transactions, GST is split equally into CGST and SGST. For inter-state transactions, IGST applies at the full rate. Use our free GST calculator to add or remove GST from any price instantly, with automatic CGST/SGST/IGST split calculation. Key Facts:
- GST slabs: 5%, 12%, 18%, 28% (plus 0% for essentials and 0.25%/3% for special items)
- Intra-state: CGST + SGST (split equally); Inter-state: IGST (full rate)
- Adding GST: Price x (1 + GST Rate/100)
- Removing GST: Price / (1 + GST Rate/100)
- Composition scheme: 1-6% flat rate for businesses with turnover up to ₹1.5 crore
- GST return filing: GSTR-1 (11th of next month), GSTR-3B (20th of next month)
GST Rate Slabs in India
Standard GST Rates
| GST Rate | Categories | Examples |
|---|---|---|
| 0% (Exempt) | Essential goods & services | Fresh fruits, vegetables, milk, bread, education, healthcare |
| 0.25% | Rough diamonds | Uncut/unpolished diamonds |
| 3% | Gold, silver, platinum | Jewellery, bullion |
| 5% | Mass consumption items | Packaged food, economy travel, fertilizers, shoes below ₹500 |
| 12% | Standard goods | Butter, ghee, mobile phones, business class travel, medicines |
| 18% | Most goods & services | Most electronics, IT services, restaurants (AC), financial services |
| 28% | Luxury & sin goods | Cars, ACs, refrigerators, tobacco, aerated drinks, cement |
28% + Cess Items
| Item | GST | Cess | Effective Rate |
|---|---|---|---|
| Small cars (<1200cc) | 28% | 1% | 29% |
| Mid-size cars | 28% | 3% | 31% |
| Large cars / SUVs (>1500cc) | 28% | 20% | 48% |
| Aerated drinks | 28% | 12% | 40% |
| Tobacco products | 28% | up to 290% | Varies |
| Pan masala | 28% | 135% | 163% |
GST Calculation Formulas
Adding GST (Exclusive to Inclusive)
GST Amount = Base Price x (GST Rate / 100)
Total Price = Base Price + GST AmountFor intra-state:
CGST = GST Amount / 2
SGST = GST Amount / 2
For inter-state:
IGST = GST Amount
Removing GST (Inclusive to Exclusive)
Base Price = Total Price / (1 + GST Rate / 100)
GST Amount = Total Price - Base Price
Example: ₹10,000 Product with 18% GST (Intra-State)
Adding GST:
GST Amount = ₹10,000 x 18/100 = ₹1,800
CGST = ₹900 (9%)
SGST = ₹900 (9%)
Total Price = ₹10,000 + ₹1,800 = ₹11,800Removing GST (if ₹11,800 is inclusive):
Base Price = ₹11,800 / 1.18 = ₹10,000
GST Amount = ₹11,800 - ₹10,000 = ₹1,800
CGST = ₹900, SGST = ₹900
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CGST, SGST, and IGST Explained
| Type | Full Form | When Applied | Split |
|---|---|---|---|
| CGST | Central GST | Intra-state sales | Half of GST rate |
| SGST | State GST | Intra-state sales | Half of GST rate |
| IGST | Integrated GST | Inter-state sales | Full GST rate |
| UTGST | UT GST | Sales in Union Territories | Half of GST rate (replaces SGST) |
Example: 18% GST
| Transaction | CGST | SGST/UTGST | IGST | Total GST |
|---|---|---|---|---|
| Delhi to Delhi | 9% | 9% | -- | 18% |
| Delhi to Mumbai | -- | -- | 18% | 18% |
| Delhi to Chandigarh (UT) | 9% | 9% (UTGST) | -- | 18% |
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GST on Common Items Quick Reference
| Item / Service | GST Rate | CGST + SGST |
|---|---|---|
| Mobile phone | 18% | 9% + 9% |
| Laptop / computer | 18% | 9% + 9% |
| Restaurant (non-AC) | 5% | 2.5% + 2.5% |
| Restaurant (AC / 5-star) | 18% | 9% + 9% |
| Online food delivery (Swiggy/Zomato) | 5% | 2.5% + 2.5% |
| Movie tickets (below ₹100) | 12% | 6% + 6% |
| Movie tickets (₹100+) | 18% | 9% + 9% |
| Health insurance premium | 18% | 9% + 9% |
| Car (petrol, <1200cc) | 28% + 1% cess | 14% + 14% + cess |
| Cement | 28% | 14% + 14% |
| Hair oil, toothpaste, soap | 18% | 9% + 9% |
| Medicines (branded) | 12% | 6% + 6% |
GST Composition Scheme
Small businesses can opt for the composition scheme with a simplified flat-rate tax:
| Business Type | Composition Rate | Turnover Limit |
|---|---|---|
| Manufacturers | 1% of turnover | ₹1.5 crore |
| Traders | 1% of turnover | ₹1.5 crore |
| Restaurants | 5% of turnover | ₹1.5 crore |
| Service providers | 6% of turnover | ₹50 lakh |
Composition Scheme Restrictions
- Cannot collect GST from customers
- Cannot claim Input Tax Credit (ITC)
- Cannot make inter-state sales
- Cannot sell through e-commerce platforms
- Must file quarterly return (CMP-08) instead of monthly GSTR-1/3B
GST Return Filing Calendar
| Return | Due Date | Purpose |
|---|---|---|
| GSTR-1 | 11th of next month | Outward supplies (sales) |
| GSTR-3B | 20th of next month | Summary return + tax payment |
| GSTR-9 | 31st December | Annual return |
| GSTR-9C | 31st December | Reconciliation (turnover > ₹5 crore) |
| CMP-08 | 18th of month after quarter | Composition scheme quarterly |
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Reverse Charge Mechanism (RCM) Basics
Under RCM, the buyer pays GST directly to the government instead of the seller:
- Applies to specified goods and services (e.g., legal services, transport by GTA, sponsorship)
- Applies when buying from unregistered dealers (for specified categories)
- Buyer can claim ITC on RCM GST paid
- Must be paid even if buyer is under composition scheme
Frequently Asked Questions
Q: How do I calculate GST inclusive and exclusive prices in India?
To add GST to a base price: multiply by (1 + rate/100). For 18% GST on ₹1,000: ₹1,000 x 1.18 = ₹1,180. To remove GST from an inclusive price: divide by (1 + rate/100). For ₹1,180 including 18% GST: ₹1,180 / 1.18 = ₹1,000. The difference (₹180) is the GST amount, split as ₹90 CGST + ₹90 SGST for intra-state sales.
Q: What is the difference between CGST, SGST, and IGST in the calculator?
CGST (Central GST) and SGST (State GST) apply together on intra-state transactions -- each is half the total GST rate. IGST (Integrated GST) applies on inter-state transactions at the full rate. The total tax remains the same; the split determines which government collects the revenue. For example, 18% GST intra-state = 9% CGST + 9% SGST; inter-state = 18% IGST.
Q: Is GST applicable on rent payments in India?
Residential rent is GST-exempt when rented to an individual for personal use. However, commercial property rent attracts 18% GST. If a registered business rents residential property, GST applies under reverse charge mechanism since July 2022. Rent for hostels/hotels below ₹1,000/day is exempt; above ₹1,000/day attracts 12% GST.
Q: How do I find the GST rate for a specific product?
You can search by HSN code (for goods) or SAC code (for services) on the GST portal (cbic-gst.gov.in). Our GST calculator provides quick rate selection for common slabs. For specific items, check the GST Rate Schedule notified by the GST Council, which is periodically updated.
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Conclusion
Understanding GST calculations is essential for every business and consumer in India. Whether you are preparing invoices, filing returns, or simply want to know the tax component of your purchase, the formulas are straightforward: multiply to add GST, divide to remove it. The key is knowing the correct slab rate and whether CGST+SGST or IGST applies based on the transaction type. Calculate GST instantly: GST Calculator → | GST Reference Table →