How to use the GST Calculator
- Choose Add GST if your amount is before tax, or Remove GST if the amount already includes GST.
- Enter the amount.
- Select the GST rate, or pick Custom to type any rate.
- Choose whether the sale is within your state (CGST + SGST) or to another state (IGST) to see the correct split.
Formula
- For a sale within the same state, GST is split equally: CGST = SGST = GST ÷ 2.
- For a sale to another state (or an import), the full amount is charged as IGST.
Worked example: Adding and removing 18% GST
Adding: a service priced at ₹10,000 + 18% GST → GST = ₹1,800, total = ₹11,800. Within the state this is ₹900 CGST + ₹900 SGST.
Removing: a bill of ₹11,800 that includes 18% GST → net value = 11,800 × 100 ÷ 118 = ₹10,000, and GST = ₹1,800.
A common mistake is to take 18% of ₹11,800 (₹2,124). That overstates the tax – always divide by 118 when GST is already included.
GST rates in India
After the GST rate rationalisation that took effect on 22 September 2025, most goods and services fall under two main slabs – 5% and 18% – with a special 40% rate for select luxury and sin goods. Special rates such as 3% (gold, silver) and 0.25% (rough diamonds) continue. You may still see 12% or 28% on older invoices, which is why those rates remain in the calculator.
Rates change from time to time and depend on the exact HSN or SAC code, so always confirm the rate for your product or service on the official CBIC website or with your tax advisor.
CGST, SGST and IGST explained
CGST goes to the Central Government and SGST (or UTGST in union territories) to the State Government when goods or services are sold within one state. IGST is charged on inter-state sales and is shared between the Centre and the destination state. The total tax is the same either way – only the split changes.