Quickly add GST to a base price or extract GST from a GST-inclusive amount. The calculator also splits tax into CGST + SGST for sales within a state, or IGST for sales between states.
Current GST slabs
Since 22 September 2025 (“GST 2.0”), most goods and services fall into two main slabs plus a special rate:
| Rate | Examples |
|---|---|
| 0% | Fresh fruit and vegetables, milk, bread, individual health and life insurance |
| 5% | Packaged food staples, toothpaste, edible oil, ghee, footwear up to ₹2,500 |
| 18% | Electronics, ACs, TVs, cement, small cars, most services |
| 40% | Aerated drinks, large cars, luxury goods, online money gaming |
| 3% | Gold, silver and jewellery |
| 0.25% | Rough diamonds and uncut stones |
A few items still use legacy 12% or 28% rates during the transition (for example tobacco products until their move to 40% is notified).
Formulas
- Add GST: GST = Price × Rate ÷ 100; Total = Price + GST
- Remove GST: Base price = Total × 100 ÷ (100 + Rate); GST = Total − Base price
Examples
- ₹10,000 + 18% GST = ₹11,800 (CGST ₹900 + SGST ₹900).
- ₹11,800 including 18% GST → base price ₹10,000, GST ₹1,800.
- ₹1,050 including 5% GST → base ₹1,000, GST ₹50.
CGST, SGST and IGST
For a sale inside one state, GST is split equally between the centre (CGST) and the state (SGST). For a sale from one state to another, the whole amount is IGST. The total tax is the same either way.
GST on common amounts
| Base price | 5% GST | 18% GST | 40% GST |
|---|---|---|---|
| ₹100 | ₹105 | ₹118 | ₹140 |
| ₹500 | ₹525 | ₹590 | ₹700 |
| ₹1,000 | ₹1,050 | ₹1,180 | ₹1,400 |
| ₹5,000 | ₹5,250 | ₹5,900 | ₹7,000 |
| ₹10,000 | ₹10,500 | ₹11,800 | ₹14,000 |
| ₹1,00,000 | ₹1,05,000 | ₹1,18,000 | ₹1,40,000 |
The most common GST mistake
To remove 18% GST from ₹11,800, many people subtract 18% of ₹11,800 (₹2,124) and get ₹9,676. That’s wrong. GST was added to the base price, so you must divide: ₹11,800 ÷ 1.18 = ₹10,000. The calculator’s “Remove GST” option does this for you.
GST for freelancers and small businesses
- Invoices: show your GSTIN, the customer’s details, HSN/SAC code, taxable value, rate and tax amount separately.
- Input tax credit: GST you pay on business purchases can usually be offset against GST you collect.
- Composition scheme: small businesses below the turnover limit can pay a low flat rate on turnover instead, but can’t charge GST to customers or claim input credit.
- Exports of services are zero-rated – you can supply under a Letter of Undertaking without paying IGST.
Reverse calculation for MRP
Retail prices (MRP) in India include GST. If a product’s MRP is ₹1,180 and it attracts 18% GST, the seller’s price before tax is ₹1,000 and GST is ₹180. This is useful when reconciling purchase bills or calculating margins.
VAT and sales tax elsewhere
The same add/remove math applies to VAT in the UK (standard rate 20%), most EU countries (standard rates roughly 17–27%), Canada’s GST/HST and Australia’s GST (10%). Select the closest rate or use the percentage calculator for any custom rate.
Real-life scenarios
- Freelancer invoice: A designer bills ₹50,000 for services to a client in another state: IGST at 18% is ₹9,000, invoice total ₹59,000.
- Shop pricing: A trader wants to sell shoes at ₹2,100 including 5% GST. The base price is ₹2,000 and GST ₹100.
- Restaurant bill check: A bill of ₹1,050 including 5% GST means food costs ₹1,000 and GST ₹50 (₹25 CGST + ₹25 SGST).
- Car purchase: Large cars fall in the 40% slab, so ex-showroom prices include a much higher tax share than small cars at 18%.
Related calculators
- Percentage calculator – any tax or discount rate
- Loan calculator – EMIs on GST-inclusive purchases
- Income tax calculator – personal tax
FAQs
Is GST charged on GST?
No. GST is calculated on the taxable value only. Other charges such as packing or delivery are usually added to the taxable value before GST.
Can I claim GST paid on a personal purchase?
No. Input tax credit is only for registered businesses on purchases used in the course of business.
Who needs to register for GST?
Generally, businesses selling goods with turnover above ₹40 lakh (₹20 lakh in some states) or services above ₹20 lakh (₹10 lakh in special category states), plus anyone making inter-state taxable supplies of goods or selling on most e-commerce platforms.
Why is my bill’s GST different?
Restaurants, hotels and some services have specific rates and conditions. Check the HSN/SAC code on the invoice for the exact rate.