GST Calculator · FY 2026-27

GST Calculator — CGST, SGST, IGST in seconds.

Enter any amount, pick a rate, and see the GST split. Switch between adding GST to a base amount and extracting GST from a tax-inclusive total. Choose intra-state (CGST + SGST) or inter-state (IGST) supply.

Updated May 2026
Built by CA Anil Agarwal

Amount (₹)

Calculation type

GST rate

Supply type

Result

₹11,800.00

Total invoice value at 18% GST

Base amount: ₹10,000.00
CGST (9.00%): ₹900.00
SGST (9.00%): ₹900.00
Total GST: ₹1,800.00
Total amount: ₹11,800.00

Rates reflect GST 2.0 — the 56th GST Council's rationalised structure of 0%, 5%, 18% and 40%, effective 22 September 2025 (the earlier 12% and 28% slabs were merged into these; niche 3% gold and 0.25% rough-diamond rates continue). This calculator is indicative only — confirm the rate and place of supply against the latest CBIC notification before invoicing.

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How to reverse GST from a tax-inclusive price

To reverse GST — back out the tax baked into an MRP or a GST-inclusive total — divide by (1 + rate). For an 18% inclusive amount, the base is Total ÷ 1.18, and the GST is the difference. Switch the calculator above to Remove GST (inclusive) to do this automatically. The table below shows the GST and total for the two most common GST 2.0 rates on round amounts.

Common GST amounts (FY 2026-27)

Base amount	GST @ 5%	Total @ 5%	GST @ 18%	Total @ 18%
₹1,000	₹50	₹1,050	₹180	₹1,180
₹10,000	₹500	₹10,500	₹1,800	₹11,800
₹1,00,000	₹5,000	₹1,05,000	₹18,000	₹1,18,000

For intra-state supply, split each GST figure 50:50 into CGST and SGST (e.g. 18% on ₹10,000 = ₹900 CGST + ₹900 SGST). For inter-state supply, the whole amount is IGST.

How it works

Two formulas, one calculator.

Exclusive vs inclusive

GST can be calculated two ways. Exclusive (add GST) means the amount you enter is the base, and the calculator grosses it up: Total = Base × (1 + rate). This is how you compute the invoice value from a quoted pre-tax price. Inclusive (remove GST) means the amount you enter already contains GST, and the calculator backs out the base: Base = Total ÷ (1 + rate). This is how you reverse-engineer the GST inside an MRP or a tax-inclusive quote.

Place of supply decides CGST+SGST vs IGST

Once you know the GST amount, the next question is how to split it. If the supplier and the place of supply are in the same state, the supply is intra-state and the GST splits 50:50 into CGST and SGST. If they are in different states, the supply is inter-state and the full tax is IGST, collected entirely by the Centre. Cross-border supplies (imports and exports) are also IGST transactions — exports are zero-rated, imports attract IGST under reverse charge.

Rate slabs — which to choose

Since GST 2.0 took effect on 22 September 2025, India runs three primary rates — 5%, 18% and 40% — plus a nil (0%) category. The old 12% and 28% slabs were abolished: most of the 12% basket dropped to 5% and most of the 28% basket moved to 18%. Most services attract 18%. Branded packaged food, transport with conditions, and small restaurants attract 5%. The new 40% de-merit rate applies to luxury and sin goods — high-end cars, tobacco products, aerated drinks, online money gaming. Gold still attracts 3% and rough diamonds 0.25%. For borderline classification questions, the GST guide rate-slab section lists the coverage in detail.

What this calculator does not cover

This is a tax-computation utility, not an invoicing engine. It does not handle GST compensation cess (tobacco, coal, large cars), TCS under Section 52 for e-commerce operators, the reverse-charge mechanism across Section 9(3) categories, or rounding rules required on commercial invoices. For invoices, books and returns end-to-end, see TatvaBooks.

Frequently asked questions

GST calculator — common questions.

How does this GST calculator work?

Enter the amount, choose whether to add GST to the base (exclusive of tax) or extract GST from a tax-inclusive total, pick the applicable rate (0%, 5%, 18%, 40% or a custom rate), and choose intra-state or inter-state supply. The calculator splits the GST into CGST + SGST for intra-state transactions, or shows IGST for inter-state transactions.

What is the difference between CGST, SGST and IGST?

CGST (Central GST) and SGST (State GST) apply to intra-state supplies — when the supplier and the place of supply are in the same state, the tax is split 50:50 between the Centre and the State. IGST (Integrated GST) applies to inter-state supplies and to imports, and is collected entirely by the Centre, which later settles the State's share. For Union Territories without a legislature, UTGST replaces SGST.

How do I extract GST from a tax-inclusive total?

Use the 'Remove GST (inclusive)' mode. The formula is: Base amount = Total ÷ (1 + GST rate). For example, ₹11,800 inclusive of 18% GST gives a base of ₹10,000 and a GST component of ₹1,800. The calculator does this automatically when you toggle the mode.

What are the current GST rate slabs?

Under GST 2.0 (56th GST Council, effective 22 September 2025), GST is levied at three primary rates — 5%, 18% and 40% — alongside a nil (0%) category. The earlier 12% and 28% slabs were abolished and their items merged into 5% or 18%, with a new 40% de-merit rate for luxury and sin goods (e.g. tobacco products, aerated drinks, high-end cars). Gold and precious metals continue at 3%; rough diamonds at 0.25%. Compensation cess now survives only on tobacco and pan masala, pending closure of the cess-loan obligations. See our GST guide for a detailed coverage table.

What is the GST rate on services?

Most professional, consulting, IT and SaaS services attract 18% GST. Air-conditioned restaurant services attract 5% without ITC. Transport, education and healthcare services have specific rate notifications — verify against the latest CBIC schedule before invoicing.

How is place of supply decided?

For B2B services, place of supply is the location of the registered recipient. For B2C services, it is the location of the recipient if address is on record, else the supplier. For goods, it is generally where the movement of goods terminates. The place of supply, combined with the supplier's location, decides CGST+SGST vs IGST — see the GST guide for the full rules.

Do I charge GST on exports?

Exports are zero-rated. You can export under a Letter of Undertaking (LUT) without paying IGST and claim refund of accumulated ITC, or export on payment of IGST and claim refund of the IGST paid.

Can I claim ITC on the GST I pay to suppliers?

Yes — Input Tax Credit (ITC) lets you set off GST paid on purchases against GST collected on sales. Four conditions must be met under Section 16: valid invoice, receipt of goods/services, supplier has filed GSTR-1 and the invoice appears in your GSTR-2B, and the supplier has actually paid the tax.

What is the GST rate for restaurants?

Standalone restaurants (whether AC or non-AC) attract 5% GST without ITC. Restaurants inside hotels with room tariff above ₹7,500 attract 18% with ITC. Cloud kitchens supplying through delivery apps are taxed at 5% with the app paying GST under Section 9(5).

Is GST applicable on rent?

Commercial rent attracts 18% GST. From 10 October 2024, commercial rent paid by a registered tenant to an unregistered landlord falls under reverse charge (RCM) at 18%. Residential rent to an unregistered tenant is exempt; residential rent to a registered tenant attracts 18% RCM payable by the tenant.

Does this calculator handle GST compensation cess?

No — after GST 2.0, compensation cess survives only on tobacco and pan masala (pending closure of the cess-loan obligations); their items fold the old cess into the 40% rate. Compute any remaining cess separately and add it to the total. For ordinary B2B invoicing this calculator covers the standard tax components.

Where can I read more on GST compliance?

See our comprehensive GST guide for India 2026-27 — rates, returns, ITC, e-Invoice, RCM, refunds and appeals, written by Chartered Accountants and refreshed every financial year.

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