India GST Calculator
Add GST to a price, or work out how much GST is inside a total, with the CGST and SGST split.
How your GST is worked out
Add GST: amount × (1 + rate). Remove GST: total ÷ (1 + rate).
- 1
Work out the GST
₹10,000.00 × 18%
= ₹1,800.00 - 2
Add it on
₹10,000.00 + ₹1,800.00
= ₹11,800.00 - 3
Split the GST
CGST 9% = ₹900.00
SGST 9% = ₹900.00
Read more: the formulas, a worked example and current GST rates
The formula
Add GST: total = amount × (1 + rate ÷ 100)
Remove GST: amount = total ÷ (1 + rate ÷ 100)
taxable value = price × quantity × (1 + margin) × (1 − discount)
with cess: total = taxable value × (1 + (GST rate + cess rate) ÷ 100)
For a sale within one state, the GST is split equally between the central government (CGST) and the state (SGST), or the union territory (UTGST). For a sale from one state to another, the whole amount is charged as integrated GST (IGST).
Worked example
₹10,000 plus 18% GST is ₹10,000 × 18% = ₹1,800 of GST, so the total is ₹10,000 + ₹1,800 = ₹11,800. Within a state that's ₹900 CGST (9%) and ₹900 SGST (9%). To take GST out of ₹11,800, divide by 1.18 to get back to ₹10,000. A common mistake is to take 18% of ₹11,800, which gives ₹2,124 instead of the correct ₹1,800.
Quantity, discount and profit margin
GST is charged on the price after any discount shown on the invoice. 3 items at ₹1,000 with a 10% discount have a taxable value of ₹3,000 × 0.9 = ₹2,700, so 18% GST is ₹486 and the total ₹3,186. If you start from your cost, add your margin first: a cost of ₹800 with a 25% margin sells at ₹1,000 before GST, or ₹1,050 with 5% GST.
Several items and input tax credit
An invoice can mix rates: ₹2,000 of goods at 18% and ₹1,000 at 5% carry ₹360 + ₹50 = ₹410 of GST. A registered business can set the GST it paid on its purchases (input tax credit) against the GST it collects: collect ₹1,800, claim ₹1,200 of credit, and you pay ₹600. Credit you can't use yet is carried forward.
GST rates
Since the GST reform of 22 September 2025, most goods and services fall into two main slabs, 5% and 18%. A 40% rate applies to luxury and "sin" goods such as pan masala, tobacco, aerated drinks and large cars. Special rates of 3% (gold, silver and jewellery) and 0.25% (rough diamonds) remain, and many essentials are exempt at 0%. The old compensation cess has been removed from almost all goods; tobacco products now carry central excise instead, so use the cess box only if your invoice shows a cess.
| Rate | Typical goods and services |
|---|---|
| 0% | Fresh food, milk, books, health and life insurance for individuals |
| 5% | Packaged food, medicines, many daily-use items, restaurants, economy air travel |
| 18% | Most other goods and services, small cars, TVs, ACs, cement, business-class air travel |
| 40% | Pan masala, tobacco, aerated and sugary drinks, large cars, yachts, private aircraft |
| 3% | Gold, silver and jewellery |
| 0.25% | Rough diamonds and precious stones |
Small businesses in the composition scheme pay a flat rate on turnover instead (1% for traders and manufacturers, 5% for restaurants, 6% for some service providers) and can't charge GST or claim input tax credit.
For general information. Rates checked on 9 October 2026 against the GST Council's September 2025 rate changes. Rates and rules change; confirm the rate for your HSN/SAC code on the GST portal or with a tax professional for invoices and filings.