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GST Calculator India — CGST, SGST & IGST Breakdown Online Free

Calculate GST for any amount and rate instantly. Get CGST + SGST breakdown for intra-state transactions or IGST for inter-state. Reverse GST calculator, 18 percent GST calculator, GST late fee, interest & penalty estimator. Supports all Indian GST rates with step-by-step formula. Free, no sign-up, works in browser.

GST Calculator India — Add GST to base price
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Results update instantly · Keyboard: Esc to clear · Ctrl+Enter to copy

Please enter both amount and GST rate.

Quick examples

What Is GST and How Does This Free GST Calculator Work?

GST (Goods and Services Tax) is India's unified indirect tax system, introduced on 1 July 2017 under the CGST Act 2017. It replaced a complex web of central and state taxes — VAT, service tax, excise duty, and more — with a single, destination-based tax rate system.

This free GST calculator is an easy GST calculator for individuals and businesses alike. Whether you call it a GST tax calculator, an online GST calculator, or simply a GST free calculator, it does one thing: computes your GST accurately in seconds — no app download required. You can use it as a rapid GST calculator for quick invoice checks, or explore the step-by-step breakdown to understand the full GST calculation behind every result.

Want to know how to calculate 18 gst or compare the current gst slabs at a glance? This page also helps you verify the popular 18% rate and understand the different GST slabs used across India.

You can add GST to a base price (exclusive to inclusive) or remove GST from a total price (inclusive to exclusive). The tool automatically applies India's GST regulations to split the tax into CGST + SGST for intra-state or IGST for inter-state transactions. Need it on your phone? Bookmark this page — the GST calculator works perfectly on mobile as a GST calculator app substitute without any installation.

GST Calculation Formula — Add, Remove & Reverse GST

There are two standard formulas used in every GST calculator formula — one to add GST and one to reverse it. The reverse GST calculation formula (also called the gst reverse calculation formula) is used to extract the base price from an inclusive total, which is why it's sometimes called a GST back calculation:

➕ Adding GST (Exclusive → Inclusive)

GST Amount = Base Price × GST Rate ÷ 100Total = Base Price + GST Amount

Example (18% GST calculator): Add 18% GST to ₹1,000 → GST = ₹180 → Total = ₹1,180

➖ Reverse GST Calculation (Inclusive → Exclusive)

Base = Total ÷ (1 + GST Rate ÷ 100)GST = Total − Base Amount

Example (reverse calculation of GST): Remove 18% from ₹1,180 → Base = ₹1,000 → GST = ₹180

The including GST calculator mode above uses the reverse formula — ideal when a vendor shows you an MRP or inclusive price and you want to know the pre-tax base. To calculate GST amount for any rate, just substitute the percentage in the formula. To calculate GST percentage from a known tax and base: GST% = (Tax ÷ Base) × 100.

For a quick 100 100 gst check, think of ₹100 base plus ₹100 GST at a 100% rate — the total equals ₹200, and the calculator makes it easy to verify this instantly.

CGST, SGST, IGST — Understanding the GST Split

India's GST has a dual structure — the tax revenue is shared between the Central and State governments. Our online GST calculator and its CGST SGST IGST breakdown automatically applies the correct split based on your transaction type:

CGST + SGST (Intra-state transactions)
When the supplier and buyer are in the same state, GST is split equally. For an 18% rate: CGST = 9% (goes to Central Government) + SGST = 9% (goes to State Government). Our GST calculator with CGST SGST breakdown shows both components clearly on every calculation.
IGST (Inter-state transactions)
When goods or services move between different states, the full GST is collected as IGST by the Central Government. The Centre then apportions the state's share to the destination state. No CGST or SGST applies. E-commerce transactions and imports also attract IGST.
UTGST (Union Territory GST)
For transactions in Union Territories without legislatures (Chandigarh, Dadra & Nagar Haveli, Daman & Diu, Lakshadweep, Andaman & Nicobar Islands), UTGST replaces SGST. The rate and calculation are identical to SGST.

GST Rates in India — All Rate Slabs & HSN Code GST Rate Guide

India's GST Council periodically reviews and revises GST rates in India. Before using any calculator — HSN code and GST rate lookup should be your first step to confirm the applicable slab for your goods or services. The main slabs are:

0%Exempt

Fresh vegetables, milk, eggs, salt, bread, prasad, books, contraceptives, insulin, vaccines

5%Essential Goods

Frozen vegetables, coffee, edible oils, economy class flights, railways, life-saving drugs, most medicines, OTC pharmaceuticals

12%Standard Goods

Processed food, butter, cheese, fruit juices, business class flights, mobile phones, fertilisers, some medical equipment

18%Most Services & Goods

Restaurants (AC), hotels, IT services, financial services, banking, insurance, hair care, cement — the 18 percent GST calculator is the most commonly used slab

28%Luxury / Demerit

Cars (+ cess), motorcycles above 350cc, tobacco, gutka, aerated drinks, casinos, gaming, cement (certain grades)

Special rates also exist: 0.1% (diamonds), 0.25% (rough precious stones), 1.5% (cut and polished diamonds), 3% (gold, silver — use 3% in this gold calculator with GST), 6% (services in certain categories), 7.5% (some textile machinery). Always verify the applicable HSN/SAC code and current rate on the official CBIC portal before raising invoices.

How to Calculate GST on Specific Goods — Gold, Medicine, Cars & More

Different goods attract different GST rates. Here's how to calculate GST accurately for the most commonly searched categories:

How to calculate GST on gold and gold jewellery
Gold bullion and jewellery attract 3% GST. For a gold rate calculator with GST: GST = Gold Value × 3%. Making charges on jewellery attract a separate 5% GST. So for ₹1,00,000 of gold with ₹5,000 making charges: GST = ₹3,000 (gold) + ₹250 (making) = ₹3,250 total. To calculate GST on gold in this tool, enter the gold value, type '3' as the custom rate, and select 'Add GST'. For gold jewellery, run two separate calculations — one for the gold value at 3% and one for the making charges at 5%.
How to calculate GST on medicine
Most medicines in India attract 5% GST. Life-saving drugs notified by the government (insulin, vaccines) are at 0%. Some diagnostics and medical equipment fall under 12%. To calculate GST on medicine: for a ₹200 prescription pack at 5%, GST = ₹200 × 5% = ₹10, MRP = ₹210. Verify the HSN code for your specific drug using the CBIC portal before invoicing.
How to calculate GST on MRP (Maximum Retail Price)
MRP is always GST-inclusive in India. To extract the base price: Base = MRP ÷ (1 + GST Rate ÷ 100). For a product with MRP ₹118 at 18% GST: Base = ₹118 ÷ 1.18 = ₹100. Use the 'Remove GST' mode in this GST calculator to do this in one step for any MRP and rate.
How to calculate GST cess on cars
Cars attract 28% base GST. How to calculate cess on GST for vehicles: add the Compensation Cess on top of the 28% GST. Cess varies from 1% (small petrol cars) to 22% (large SUVs). Example: a mid-segment car priced at ₹10,00,000 (ex-GST) → 28% GST = ₹2,80,000 + 15% cess = ₹1,50,000 → total tax burden = ₹4,30,000. Use this tool to calculate the 28% GST component and add the cess manually as per your vehicle's specification.

GST Late Fee Calculator, GST Penalty Calculator & Interest Calculator

Missing a GST return deadline triggers late fees, interest, and sometimes penalties. Here's how the GST late fee calculator, GST interest calculator, and GST penalty calculator formulas work under current GST regulations:

📅 GST Late Fee

Charged per day of delay after the return due date. Current rates:

  • • Nil return (GSTR-3B): ₹20/day (₹10 CGST + ₹10 SGST)
  • • Tax-liable return: ₹50/day (₹25 + ₹25)
  • • Maximum cap: ₹10,000 per return

GST late fees calculator formula: Late Fee = Daily Rate × Delay Days

💸 GST Interest

Charged under Section 50 CGST Act when tax is paid late.

Interest = Tax × 18% × Days ÷ 365

Reduced rate of 9% p.a. applies if credit ledger had sufficient balance. This GST late payment interest calculator formula is the standard used by the GSTN portal.

⚖️ GST Penalty

Beyond late fees, penalties apply for fraud or non-compliance:

  • • Short payment (no fraud): 10% of tax or ₹10,000 (higher)
  • • Fraud / suppression: up to 100% of tax evaded
  • • Incorrect invoice: ₹25,000 per instance

Use this as a reference interest calculator GST guide; always confirm with your CA for complex situations.

GST Set Off Calculator — How to Calculate ITC in GST

The GST set off calculator (Input Tax Credit or ITC set-off) is a critical tool for any registered business. It lets you offset the GST you paid on purchases against the GST you owe on your sales — reducing your net tax liability.

How to Calculate ITC in GST — Set-Off Priority Rules

Step 1: Calculate your Output GST (on sales) — use this GST calculator to compute CGST, SGST, and IGST on your total taxable turnover.

Step 2: Identify your Input Tax Credit available — IGST ITC, CGST ITC, SGST ITC from your purchase invoices.

Step 3: Apply the set-off order (post-2019 amendment): IGST ITC → first against IGST, then CGST, then SGST. CGST ITC → only against CGST then IGST. SGST ITC → only against SGST then IGST.

Step 4: Net GST payable = Output GST − Total eligible ITC utilized.

ITC is blocked on personal expenses, motor vehicles (with limited exceptions), food, beverages, beauty products, and club memberships — these cannot be set off regardless of how much GST you paid. Always reconcile your GSTR-2B before claiming ITC.

GST Calculation Formula in Excel — Step-by-Step Guide

If you're building an invoice template or bulk-processing transactions, here's the complete GST calculation formula in Excel. These formulas mirror exactly what our online calculator computes:

Recommended Column Structure

A2 = Base Price (₹)
B2 = GST Rate (%)
C2 = =A2*B2/100 ← GST Amount
D2 = =A2+C2 ← Total (incl. GST)
E2 = =C2/2 ← CGST
F2 = =C2/2 ← SGST

Reverse GST Formula in Excel

To calculate GST in Excel when you only have the inclusive price:

A2 = Inclusive Price (₹)
B2 = GST Rate (%)
C2 = =A2/(1+B2/100) ← Base Price
D2 = =A2-C2 ← GST Embedded

Cross-verify using this online GST calculator for accuracy.

GST Distance Calculator — E-Way Bill Validity

A GST distance calculator is used alongside the e-way bill system. When goods worth more than ₹50,000 are transported, an e-way bill is mandatory — and its validity depends on the road distance between origin and destination. This is what the distance calculator GST function on the GSTN e-way bill portal handles.

E-Way Bill Validity Based on Distance

Up to 200 km1 day validity (regular cargo) / 1 day (over-dimensional cargo)
200–400 km3 days validity / 1 day (over-dimensional)
400–800 km5 days / 3 days (over-dimensional)
800–1200 km7 days / 5 days
Above 1200 km10 days / 7 days (over-dimensional)

Use the official GSTN e-way bill portal's distance calculator GST tool to enter PIN codes and get the exact road distance for your consignment.

When to Use the GST Calculator India

🧾

Raising GST Invoices

Calculate the exact GST amount and total invoice value for your customers. Add the correct CGST/SGST or IGST based on the buyer's state. Use the 'Add GST' mode for all outward supply invoices.

🛒

Verifying Purchase Bills & MRP

Check if the GST charged on a vendor invoice or MRP sticker is correct. Use the 'Remove GST' mode (including GST calculator) to verify the pre-tax base amount from any inclusive price.

🏠

Real Estate & Construction

Calculate 5% GST on affordable housing (₹45 lakh or less) or 18% on construction services. Cement attracts 28% GST — factor this into project cost estimates using this easy GST calculator.

🚗

Vehicle Purchases

Cars attract 28% GST plus Compensation Cess of 1–22%. Use this GST calculator for the base 28% component, then add the cess. Refer to the 'how to calculate GST cess on cars' guide above.

💻

IT & Software Services

Software services, IT consulting, and cloud services attract 18% GST. For B2B invoices, your client can claim this as Input Tax Credit — keep proper GST invoices with your GSTIN.

🍽️

Restaurant Bills

AC restaurants charge 5% GST. Hotels charging ₹7,500+ per night may charge 18% on food. Our GST tax calculator handles all rate slabs instantly.

💳

Credit Card EMI with GST

Credit card processing fees and finance charges on EMI attract 18% GST. Use this as a credit card EMI calculator with GST — compute the 18% GST on whichever fee component your bank charges.

🥇

Gold & Jewellery Purchases

Gold attracts 3% GST; jewellery making charges attract 5%. This tool works as a gold rate calculator with GST — enter the gold value, type 3% as the rate, and compute instantly.

Frequently Asked Questions — GST Calculator India

What is the GST calculator formula?+
To add GST: Total = Base Price + (Base Price × GST Rate / 100). To remove GST from an inclusive price (reverse GST calculation formula): Base Price = Inclusive Price / (1 + GST Rate / 100). For example, to add 18% GST to ₹1,000: GST = ₹1,000 × 18/100 = ₹180. Total = ₹1,180.
How to add 18% GST to 1000 rupees?+
GST amount = ₹1,000 × 18 ÷ 100 = ₹180. Total price including GST = ₹1,000 + ₹180 = ₹1,180. For intra-state transactions: CGST = ₹90 (9%) + SGST = ₹90 (9%). For inter-state: IGST = ₹180 (18%). Use the 18 percent GST calculator mode above to compute this instantly — just enter 1000 and select 18%.
What is the difference between CGST, SGST, and IGST?+
CGST (Central GST) and SGST (State GST) apply to intra-state transactions — when buyer and seller are in the same state. The GST is split equally: half to the Central Government (CGST) and half to the State Government (SGST). IGST (Integrated GST) applies to inter-state transactions across different states. The full GST is collected by the Centre and then apportioned to the destination state.
How to remove GST from price — what is the reverse GST calculation formula?+
The reverse GST calculation formula (also called GST back calculation or reverse calculation of GST): Base Price = Inclusive Price ÷ (1 + GST Rate ÷ 100). Example: Remove 18% GST from ₹1,180. Base = ₹1,180 ÷ 1.18 = ₹1,000. GST embedded = ₹1,180 − ₹1,000 = ₹180. Use the 'Remove GST' mode in our GST inclusive calculator above. The GST reverse calculation formula is the same regardless of the rate slab.
How to calculate GST percentage on any amount?+
To calculate GST percentage on a known base price: GST% = (GST Amount ÷ Base Price) × 100. To calculate GST percentage when you only have the inclusive price and tax amount: GST% = (Tax Amount ÷ (Inclusive Price − Tax Amount)) × 100. For example, if an item costs ₹1,180 inclusive and the GST is ₹180: GST% = (₹180 ÷ ₹1,000) × 100 = 18%. Our including GST calculator handles this automatically.
How to calculate GST on MRP?+
MRP (Maximum Retail Price) in India is the maximum GST-inclusive price a product can be sold at. To calculate the GST embedded in MRP: GST Amount = MRP − (MRP ÷ (1 + GST Rate ÷ 100)). Example: MRP is ₹590 for a product with 18% GST. Base price = ₹590 ÷ 1.18 = ₹500. GST embedded = ₹590 − ₹500 = ₹90. Use the 'Remove GST' option in this GST calculator to extract the base price from any MRP.
How to calculate GST on medicine?+
Most life-saving medicines and generic drugs in India attract 0% or 5% GST under the essential goods slab. Specific categories: 0% GST on drugs notified by the government (insulin, vaccines, certain cancer drugs). 5% GST on most other medicines, OTC drugs, medical devices like syringes and bandages. 12% GST on some diagnostic kits and medical equipment. To calculate GST on medicine: use the 5% rate for most standard pharmaceuticals. Formula: GST Amount = Base Price × 5 ÷ 100. Our free GST calculator handles all rate slabs including 5%.
How to calculate GST on gold and gold jewellery?+
Gold and gold jewellery attract a special 3% GST rate in India. For gold jewellery, an additional making charges component typically attracts 5% GST. To use this as a gold calculator with GST: GST on gold = Gold Value × 3 ÷ 100. GST on making charges = Making Charges × 5 ÷ 100. Total GST = GST on gold + GST on making charges. Example: Gold worth ₹1,00,000 + ₹5,000 making charges → GST = ₹3,000 + ₹250 = ₹3,250. Use the custom rate field to enter 3% for a gold rate calculator with GST. For cut and polished diamonds, the applicable rate is 1.5%.
How to calculate GST cess on cars?+
Cars attract 28% base GST plus a Compensation Cess on top. How to calculate GST cess on cars: Total tax = 28% GST + Cess. Cess rates vary by vehicle type: small petrol cars (up to 1200cc, up to 4m) = 1% cess; small diesel cars (up to 1500cc, up to 4m) = 3% cess; mid-size cars = 15% cess; large/luxury cars (above 1500cc or above 4m) = 20% cess; SUVs above 4m, above 1500cc, above 170mm ground clearance = 22% cess. How to calculate cess on GST: GST Amount = Ex-showroom price (excl. GST) × 28%, Cess = same base × applicable cess %. Our calculator handles the 28% GST component; verify the applicable cess rate for your vehicle on the GST Council's notification.
What are the current GST rates in India?+
India's GST Council has defined five main GST rate slabs: 0% (exempt items like fresh vegetables, milk, eggs), 5% (essential goods — basic food, transport, healthcare, most medicines), 12% (processed food, business-class flights, some construction materials), 18% (most services like restaurants with AC, financial services, IT services, manufactured goods), 28% (luxury and demerit goods — cars, tobacco, aerated drinks, casinos). Special rates include 1.5% (cut and polished diamonds), 3% (gold, silver), 0.25% (rough precious stones). Always check the HSN code and GST rate using a calculator hsn code and gst rate tool or the official CBIC portal.
What is GST inclusive vs GST exclusive?+
GST exclusive price (also called base price) is the price before GST is added. GST inclusive price is the final price that already includes GST. When a shopkeeper lists a product at ₹1,180 (GST inclusive at 18%), the actual base price is ₹1,000. Our GST inclusive calculator (including GST calculator) handles both directions — add GST to a base price, or extract the base price from an inclusive total using the reverse GST calculator mode.
How to calculate GST late fee?+
GST late fee applies when a GST return (GSTR-1, GSTR-3B, GSTR-9) is filed after the due date. Current GST late fee rules: For GSTR-3B with nil liability: ₹20 per day (₹10 CGST + ₹10 SGST). For GSTR-3B with tax liability: ₹50 per day (₹25 CGST + ₹25 SGST). Maximum late fee for GSTR-3B capped at ₹10,000. For GSTR-1: ₹50 per day (nil return: ₹20/day). To use the GST late fee calculator formula: Late Fee = Applicable daily rate × Number of days delayed. Maximum caps apply as per GST Council notifications. Use a dedicated GST late fees calculator for accurate computations.
How is GST interest calculated on late payment?+
GST interest is charged under Section 50 of the CGST Act when GST is paid after the due date. GST interest calculator formula: Interest = Tax Amount × 18% per annum × (Number of delay days ÷ 365). For example, ₹1,00,000 GST paid 30 days late: Interest = ₹1,00,000 × 18% × 30/365 = ₹1,479. A reduced rate of 9% per annum applies where the taxpayer has a sufficient credit balance (not utilized) in the Electronic Credit Ledger. Our GST late payment interest calculator covers standard 18% rate calculations. For exact amounts, use the official GSTN interest calculator on the GST portal.
What is a GST penalty calculator? What penalties apply?+
A GST penalty calculator helps compute penalties under the CGST Act beyond the routine late fee and interest. Key GST penalties: Non-filing penalty: ₹10,000 or tax evaded (whichever is higher). Penalty for fraud/suppression: Up to 100% of the tax evaded. Short payment (without fraud): 10% of the tax amount or ₹10,000 (whichever is higher). Penalty for profiteering: Up to 10% of the profiteered amount. Penalty for incorrect invoice: ₹25,000 per instance. Use this GST penalty calculator guide to estimate your exposure — but always consult a CA or GST practitioner for complex disputes.
How does GST set-off work? How to calculate ITC in GST?+
GST set-off refers to Input Tax Credit (ITC) utilisation — offsetting GST paid on purchases against GST payable on sales. How to calculate ITC in GST: Net GST Payable = Output GST − Input Tax Credit (ITC). ITC set-off priority rules (post-2019 amendment): IGST credit is first used against IGST, then CGST, then SGST. CGST credit is used only against CGST and IGST. SGST credit is used only against SGST and IGST. Example: If you have IGST ITC of ₹10,000, CGST ITC of ₹3,000, SGST ITC of ₹3,000, and owe CGST ₹5,000 + SGST ₹5,000 + IGST ₹2,000 — first offset IGST ITC (₹10,000) against IGST (₹2,000), then remaining ₹8,000 against CGST (₹5,000), then SGST (₹3,000). Use our GST set off calculator logic above for the base tax amounts before applying ITC.
How to calculate GST in Excel — what formula to use?+
GST calculation formula in Excel: To add GST: In cell C2, enter =A2*(1+B2/100) where A2=base price and B2=GST rate percentage. To get GST amount only: =A2*B2/100. To remove GST (reverse calculation): Base = =A2/(1+B2/100), GST Amount = =A2-A2/(1+B2/100). For CGST and SGST split: CGST = =A2*B2/200, SGST = same. To build a complete how to calculate GST in Excel table: Column A = base price, B = GST rate, C = GST amount (=A*B/100), D = total price (=A+C), E = CGST (=C/2), F = SGST (=C/2). Use our online GST calculator as a verification tool alongside your Excel model.
What is a GST distance calculator? How does it relate to e-way bills?+
A GST distance calculator is used in the context of GST e-way bill generation. When transporting goods worth more than ₹50,000, an e-way bill is mandatory. The validity of the e-way bill is determined by the distance between origin and destination: up to 200 km = 1 day validity (for regular cargo). Beyond 200 km = 1 additional day for every 200 km or part thereof. A GST distance calculator (or distance calculator GST e-way bill tool) helps determine the PIN-to-PIN or city-to-city road distance so you can calculate the correct e-way bill validity period before dispatch.
How is GST calculated on credit card EMI?+
Credit card EMI transactions attract 18% GST on the processing fee and finance charges. Credit card EMI calculator with GST example: Suppose you buy an item worth ₹60,000 on a 6-month no-cost EMI at 15% p.a. interest. Monthly interest = ₹60,000 × 15%/12 = ₹750. GST on interest = ₹750 × 18% = ₹135. Total monthly payment = ₹10,000 (principal) + ₹750 (interest) + ₹135 (GST) = ₹10,885. Use this GST calculator to compute the 18% GST on whichever fee or interest component your bank charges.
Is Input Tax Credit (ITC) available on all GST payments?+
GST registered businesses can claim Input Tax Credit on GST paid for business purchases, reducing their overall GST liability. However, ITC is not available on certain items under GST regulations: personal use goods, motor vehicles (with exceptions), food, beverages, and club memberships. Always keep proper GST invoices (with GSTIN of supplier) to claim ITC.
How is the GST calculator online free useful for businesses?+
Our free GST calculator India helps businesses: (1) Calculate correct invoice amounts for customers, (2) Verify GST amounts on vendor invoices, (3) Determine base price when only the GST-inclusive price is available (using reverse GST calculator), (4) Understand CGST/SGST vs IGST split based on transaction type, (5) Calculate Input Tax Credit amounts using the GST set off calculator logic. All calculations comply with the standard GST calculation formula under CGST Act 2017.
Can I use this GST calculator for HSN-specific rates?+
Yes. Our GST calculator supports all Indian GST rates including 0.1%, 0.25%, 1%, 1.5%, 3%, 5%, 6%, 7.5%, 12%, 18%, and 28%. Simply type in any custom rate that applies to your specific HSN code or SAC code. To find the right rate, use a calculator hsn code and gst rate lookup on the CBIC website, then enter that rate here. The calculator works for all goods and services covered under India's GST regulations.

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