GST Calculator
Calculate GST inclusive and exclusive prices instantly
Enter price before GST — we add GST on top
GST Amount
₹1,800.00
@ 18% GST
Base Amount
₹10,000.00
Total Amount
₹11,800.00
Intra-State Breakdown
Inter-State (IGST @ 18%)
₹1,800.00
GST Rate Reference Chart
Fresh fruits & vegetables, milk, eggs, bread, salt, educational services, healthcare
Packaged food, tea, coffee, edible oils, domestic LPG, transport services, economy hotels
Processed food, butter, cheese, mobile phones, computers, business class air travel
Most services (IT, telecom, banking), AC restaurants, electronics, paints, cement
Luxury cars, motorcycles above 350cc, tobacco, aerated drinks, casinos, race clubs
GST in India — Complete Guide for Businesses and Consumers
Goods and Services Tax (GST) was introduced in India on July 1, 2017, replacing a complex web of central and state indirect taxes. It is a destination-based, multi-stage tax that is levied at every point of sale. GST has simplified India's indirect tax structure and created a unified national market.
How GST Works — The Dual Structure
India follows a dual GST structure. For transactions within a state (intra-state), both Central GST (CGST) and State GST (SGST) are levied, each at half the applicable rate. For transactions between states (inter-state), Integrated GST (IGST) is levied at the full rate. For example, on an 18% GST transaction within Maharashtra, 9% CGST goes to the central government and 9% SGST goes to Maharashtra.
GST Slabs and What They Cover
0% (Exempt): Essential items like fresh produce, milk, eggs, bread, educational services, and healthcare are exempt from GST to keep them affordable.
5%: Packaged food items, tea, coffee, edible oils, domestic LPG, and economy class transport services fall in this slab.
12%: Processed foods, butter, cheese, mobile phones, computers, and business class air travel attract 12% GST.
18%: The most common slab covering most services (IT, telecom, banking, insurance), AC restaurants, electronics, paints, and cement.
28%: Luxury and sin goods including luxury cars, motorcycles above 350cc, tobacco products, aerated drinks, and gambling services.
Input Tax Credit — The Key Benefit for Businesses
The most significant feature of GST is the seamless Input Tax Credit (ITC) mechanism. Businesses can claim credit for GST paid on purchases and offset it against GST collected on sales. This eliminates the cascading effect of taxes (tax on tax) that existed under the previous regime. For example, if a manufacturer pays ₹18,000 GST on raw materials and collects ₹36,000 GST on finished goods, they pay only ₹18,000 net GST to the government.
GST Registration — Who Must Register
Businesses with annual aggregate turnover exceeding ₹40 lakh (₹20 lakh for service providers, ₹10 lakh for special category states) must register for GST. Certain businesses must register regardless of turnover — including those making inter-state supplies, e-commerce operators, and those required to pay tax under reverse charge mechanism.
GST Compliance — Returns and Deadlines
Registered businesses must file regular GST returns. GSTR-1 (details of outward supplies) is due on the 11th of the following month. GSTR-3B (monthly summary return with tax payment) is due on the 20th. The annual return GSTR-9 is due by December 31 of the following financial year. Non-compliance attracts late fees and interest.