GST Calculator

What is GST?

GST (Goods and Services Tax) is India's unified indirect tax that replaced multiple cascading taxes like VAT, Service Tax, Excise Duty, and CST on July 1, 2017. It is a destination-based consumption tax levied at every stage of the supply chain, with input tax credit available to avoid double taxation. GST is governed by the GST Council and administered under the CGST Act, SGST Acts, and IGST Act. As of 2025, GST contributes over ₹1.8 lakh crore per month to the exchequer, making it the single largest source of indirect tax revenue for both the Central and State governments.

Every registered business in India must charge GST on taxable supplies and file periodic returns (GSTR-1, GSTR-3B). The tax rate depends on the HSN code (for goods) or SAC code (for services) of the product. Our calculator helps businesses, freelancers, and individuals quickly compute GST amounts for invoicing, quotation preparation, or verifying bills received from vendors.

GST Rate Slabs in India

India has four main GST rate slabs: 5% (essential goods like packaged food, economy hotel rooms, footwear under ₹1,000), 12% (processed food, business class flights, apparel ₹1,000+), 18% (most goods and services including IT services, financial services, telecom, restaurants in hotels, and consumer electronics), and 28% (luxury goods like automobiles, cement, pan masala, tobacco, and aerated drinks). Certain essentials like fresh vegetables, milk, and healthcare are exempt (0% GST). The 18% slab is the most widely applicable rate, covering the majority of services and manufactured goods.

Additionally, some items attract a compensation cess on top of the 28% rate — for example, luxury cars, tobacco products, and aerated beverages. The GST Council periodically reviews and rationalizes rates; the most recent rate changes were announced in 2024 when the Council moved several items from the 28% to the 18% slab.

CGST vs SGST vs IGST Explained

GST in India is a dual tax system with three components. For intra-state transactions (buyer and seller in the same state), the GST is split equally into CGST (Central GST, collected by the Centre) and SGST (State GST, collected by the State). For example, a ₹10,000 product with 18% GST within Maharashtra means CGST of 9% (₹900) and SGST of 9% (₹900), total ₹1,800 GST.

For inter-state transactions (buyer and seller in different states), the full GST is levied as IGST (Integrated GST, collected by the Centre and later settled with the destination state). The same ₹10,000 product shipped from Maharashtra to Karnataka would attract IGST of 18% (₹1,800). From the buyer's perspective, the total tax is the same regardless of transaction type — only the apportionment between Centre and State differs. Use the toggle in our calculator to switch between intra-state and inter-state views.