Goods and Services Tax Calculator India - Free Online GST Calculator
Last updated: January 2025 | GST rates as per government guidelines
Calculate GST - Central, State, and Interstate Taxes Instantly
Recent Calculations
Understanding GST in India
Goods and Services Tax (GST) is a comprehensive indirect tax implemented in India on July 1, 2017. It replaced multiple cascading taxes with a single, destination-based tax on the supply of goods and services.
How to Calculate GST
To calculate GST: multiply the base amount by the GST rate percentage. For example, on ₹1,000 at 18% GST rate, the tax is ₹180, making the total ₹1,180.
Current GST Rate Structure
- 0% - Essential items: fresh fruits, vegetables, milk, bread, salt, jaggery
- 5% - Basic necessities: packaged foods, tea, coffee, edible oils, coal
- 12% - Standard items: mobile phones, processed foods, ayurvedic medicines
- 18% - Most services and goods: restaurants, IT services, telecom, financial services
- 28% - Luxury items: automobiles, tobacco products, aerated drinks, high-end electronics
Frequently Asked Questions
What is the difference between CGST, SGST, and IGST?
For intrastate sales (within same state), GST is split equally between CGST (Central GST) and SGST (State GST). For interstate sales, only IGST (Integrated GST) applies at the full rate.
How is GST calculated on discounted products?
GST applies to the actual transaction value (after discount), not the MRP, unless the discount is given as post-supply incentive.
What is Input Tax Credit (ITC)?
ITC allows businesses to claim credit for GST paid on purchases, reducing their overall tax liability. This eliminates tax cascading.
Is reverse charge applicable on all services?
No, reverse charge applies only to specific notified services and goods, where the recipient pays GST instead of the supplier.
What's the difference between composition scheme and regular scheme?
Composition scheme offers lower tax rates (1-6%) but no ITC claims, while regular scheme has standard rates with ITC benefits.
Can I use this calculator for GST filing?
This calculator helps with GST calculations, but for official GST filing, use the government's GST portal and consult with a qualified CA.
GST for Different Sectors
Services
Professional services, consultancy - 18%
Real Estate
Under-construction properties - 5% (affordable) / 12% (others)
Textiles
₹1000+ garments - 12%, below ₹1000 - 5%
Restaurants
5% (non-AC), 18% (AC/licensed)
GST vs Previous Tax System
| Aspect | GST | Previous System |
|---|---|---|
| Number of Taxes | One unified tax | 17+ different taxes |
| Tax Cascading | Eliminated | Present |