GST calculator India: how it works
Goods and Services Tax is charged as a percentage of the transaction value. You either start from a price before tax and add GST on top, which is the exclusive method, or start from a price that already contains GST and take it out, the inclusive method.
For a sale within one state the tax is split equally between the Centre and the state: CGST and SGST (or UTGST in a Union Territory). For a sale between states, or an import, the whole amount is charged as IGST. This calculator offers the 0%, 3%, 5%, 18% and 40% rates, returns the base price, each tax component and the total, and lets you switch between intra-state and inter-state supply.
Formula and assumptions
Formula
Exclusive: GST = amount × rate; total = amount + GSTInclusive: base = amount ÷ (1 + rate); GST = amount − base
Assumptions
- Rates offered: 0%, 3%, 5%, 18% and 40%. The applicable slab depends on the product/service (HSN/SAC) — confirm on the CBIC notification.
- Intra-state supply splits GST equally into CGST and SGST/UTGST; inter-state supply is charged as IGST.
- Cess, TCS/TDS and rounding rules on invoices are not included.
Worked example
₹1,000 at 18% GST
- Exclusive: GST = 1,000 × 18% = ₹180; total = ₹1,180. Within one state this is CGST ₹90 + SGST ₹90.
- Inclusive: base = 1,180 ÷ 1.18 = ₹1,000; GST = 1,180 − 1,000 = ₹180.
- Inter-state: the same ₹180 is charged as IGST.
Result: Base ₹1,000, GST ₹180, total ₹1,180.
Limitations
- The rate for a product or service depends on its HSN or SAC code. Confirm it on the official CBIC rate notification before issuing an invoice.
- Compensation cess, TCS/TDS, reverse charge, composition scheme, and invoice rounding rules are not included.
- Input tax credit is not calculated, so the result shows tax on one transaction, not your net GST liability for the month.
- Place-of-supply rules decide whether a sale is intra-state or inter-state; for services this is not always the customer's location.