Sugar, tea, edible oil, railway tickets, AC restaurants
2.5%
2.5%
5%
12%
Fruit juices, processed food, mobile phones, construction
6%
6%
12%
18%
Most services, capital goods, IT services, hotels (₹2500–7500)
9%
9%
18%
28%
Luxury goods, automobiles, cement, tobacco, AC equipment
14%
14%
28%
About GST Calculation in India
GST (Goods and Services Tax) is a comprehensive indirect tax levied on the supply
of goods and services in India, replacing multiple cascading taxes like VAT, Service Tax, and Excise Duty.
GST was implemented on 1 July 2017 under the One Nation, One Tax framework.
How GST is calculated: For a base amount of ₹10,000 at 18% GST:
Intra-state: CGST (9%) = ₹900 + SGST (9%) = ₹900 → Total = ₹11,800.
Inter-state: IGST (18%) = ₹1,800 → Total = ₹11,800.
Reverse GST calculation: To find the base price from an inclusive amount at 18%:
Base = Inclusive Price ÷ 1.18. For ₹11,800 → ₹11,800 ÷ 1.18 = ₹10,000 base + ₹1,800 GST.
This calculator is for reference only. Consult a tax professional for official compliance.
Frequently Asked Questions
Multiply the base price by (1 + GST rate / 100). For ₹1,000 at 18%: ₹1,000 × 1.18 = ₹1,180. The GST amount is ₹180.
Divide the inclusive price by (1 + GST rate / 100). For ₹1,180 at 18%: ₹1,180 ÷ 1.18 = ₹1,000 base. GST = ₹180.
For intra-state sales, GST is split equally between CGST (Central) and SGST (State), each at half the rate. For inter-state sales, only IGST (full rate) applies and goes entirely to the central government.
Fresh fruits and vegetables, milk, eggs, bread, salt, books, live animals, and several healthcare/educational services are exempt (0% GST).
Yes, for preliminary calculations. For official invoices, use accounting software that generates GST-compliant invoices with proper GSTIN, HSN codes, and mandatory fields.
