How to calculate GST
GST amount = Price × GST rate ÷ 100Price with GST = Price × (1 + rate ÷ 100)
Example: a ₹1,000 item at 18% GST → GST = ₹180, total = ₹1,180. Within a state the ₹180 is split equally as CGST ₹90 + SGST ₹90; for an inter-state sale it is charged as IGST ₹180.
Reverse GST (remove GST from an inclusive price)
Base price = Inclusive price ÷ (1 + rate ÷ 100)Example: ₹1,180 inclusive of 18% → base = 1,180 ÷ 1.18 = ₹1,000, GST = ₹180. Tap Remove GST above for this.
GST slabs in India
| Rate | Typical items |
|---|---|
| 0% | Fresh fruit & vegetables, milk, unbranded atta, books, education, health services |
| 0.25% / 3% | Rough diamonds (0.25%); gold, silver, jewellery (3%) |
| 5% | Packaged food, footwear and apparel below threshold, restaurants (non-AC / no ITC), economy air tickets, domestic LPG |
| 12% | Processed food, computers, mobiles (some), business-class travel, work contracts |
| 18% | Most services, electronics, software, restaurants in hotels, financial services, telecom |
| 28% | Luxury & sin goods — cars, ACs, tobacco, aerated drinks (often plus cess) |
Slab lists are indicative. The GST Council revises item classifications from time to time — check the current rate for your HSN/SAC code on the GST portal before invoicing.
CGST, SGST and IGST
- CGST + SGST/UTGST — sale within the same state: the rate is split 50:50 between Centre and State.
- IGST — sale from one state to another (or import): the full rate goes as IGST.
Pricing a sale item? Use the discount calculator, which applies GST after the discount.