GST calculator

India uses a multi-slab GST structure. The standard rates are:

• 0% — exempt items: fresh produce, milk, eggs, books, healthcare and education services.
• 0.25% — rough precious stones and semi-precious stones.
• 3% — gold, silver and jewellery.
• 5% — packaged essentials, transport (cab, economy air), edible oil, footwear under ₹1000.
• 12% — processed food, butter, ghee, computers, mobile phones.
• 18% — most services (restaurants, telecom, IT, financial services), capital goods, appliances. This is the largest bucket.
• 28% — luxury and sin goods: cars, aerated drinks, tobacco, premium hotel rooms, entertainment.

For exact classification, use the official GST rate finder at cbic-gst.gov.in — look up your HSN code (goods) or SAC code (services).

GST is a dual tax — both the centre and the states levy it. How it splits depends on whether the transaction is intra-state (within one state) or inter-state (across states):

• Intra-state: 18% GST splits into 9% CGST (Central) + 9% SGST (State). Both halves are shown separately on the invoice.
• Inter-state: the full 18% becomes IGST. The centre collects it and apportions later.
• Union Territory: SGST is replaced by UTGST (functionally identical).

The total tax collected is the same in all three cases. This calculator handles intra-state (CGST + SGST split) and inter-state (IGST). For UTGST use the intra-state mode and read "SGST" as "UTGST".

Two everyday calculations:

• Add GST — you have a pre-tax (net) price and want the invoice total: gross = net × (1 + rate). A ₹100 service at 18% becomes ₹118.
• Remove GST — you have a tax-inclusive (gross) amount (MRP, restaurant bill, ticket price) and want the pre-tax price: net = gross / (1 + rate). A ₹118 invoice at 18% breaks down as ₹100 net + ₹18 tax.

Note: "Remove GST" is not the same as subtracting 18% from ₹118. That would give ₹96.76, which is wrong. The correct formula is division, not subtraction — because the 18% is calculated on the pre-tax base, not the inclusive total.

• Compensation cess — luxury cars, tobacco and aerated drinks attract a cess on top of GST (up to 22% for large SUVs). This tool covers slab rates only.
• Reverse charge — for some categories (legal services, GTA, imports) the buyer pays GST directly instead of the seller collecting. Math is the same; the compliance is different.
• Input Tax Credit (ITC) — registered businesses set off GST paid on inputs against GST collected on outputs. Requires a sales+purchase register and is out of scope for a single-transaction calculator.
• GST in other countries — Australia (10%), Singapore (9%), New Zealand (15%) and Canada's GST/HST all use the same arithmetic. Use inter-state mode (single IGST-equivalent) for non-Indian GST.

Educational only — not tax or financial advice. For invoice compliance, talk to a CA or use a GST-aware accounting platform.

Use this tool for quick planning, comparison, and what-if finance scenarios. Use official calculators, a qualified adviser, or source documents before filing taxes, signing contracts, or making irreversible money decisions.

1. Pick mode — Add GST when you have a pre-tax price and want the invoice total; Remove GST when you have an inclusive amount (MRP, restaurant bill) and want to recover the pre-tax price.
2. Choose slab and transaction type — Select the GST rate (0/0.25/3/5/12/18/28%) and whether the transaction is intra-state (CGST + SGST) or inter-state (IGST).
3. Read the breakdown — Net amount, GST, gross amount, and the CGST + SGST or IGST split — useful for invoice generation and rate-card verification.

• Confirm rates, compounding frequency, tax year, dates, and rounding before acting on the result.
• Fees, penalties, inflation, and local rules can make real outcomes differ from simple formulas.
• Treat results as guidance, not financial, tax, legal, or investment advice.

Your money amounts, rates, dates, and calculated scenarios stay in the browser. EpitomeTool does not upload finance inputs or generated results to a server.