Calculate GST amount, CGST, SGST instantly for any amount with exclusive and inclusive options.
GST (Goods and Services Tax) is a unified indirect tax levied on the supply of goods and services in India. It replaced multiple earlier taxes such as VAT, service tax, and excise duty. GST is collected at every stage of the supply chain but is ultimately borne by the end consumer. It simplifies the tax structure and reduces the cascading effect of tax-on-tax.
When calculating GST Exclusive (adding GST to an amount), the formula is: GST = Amount x Rate / 100, and Total = Amount + GST. For GST Inclusive (extracting GST from an amount that already includes tax), the formula is: Base Amount = Amount x 100 / (100 + Rate), and GST = Amount - Base Amount. The total GST is split equally between CGST (Central GST) and SGST (State GST) for intra-state transactions.
India has four main GST slabs: 5% for essential items like packaged food and transport, 12% for processed food and business-class air tickets, 18% for most services and consumer goods, and 28% for luxury items and demerit goods. Some essential goods like fresh vegetables, milk, and grains are exempt from GST (0%).
For transactions within the same state, GST is split equally into CGST (Central Goods and Services Tax, paid to the central government) and SGST (State Goods and Services Tax, paid to the state government). For inter-state transactions, the combined rate is collected as IGST (Integrated GST). For example, on an 18% GST intra-state transaction, 9% goes as CGST and 9% as SGST.