GST Calculator: add or remove GST, with CGST, SGST and IGST
Enter an amount, pick a rate and say whether GST is already included. You get the taxable value, the GST, the CGST/SGST or IGST split, and the total, using the current 5%, 18% and 40% rates.
Updated
- Taxable value (before GST)
- –
- CGST
- –
- SGST / UTGST
- –
- Total GST
- –
- Total (including GST)
- –
GST formula
Adding GST (amount is before GST):
GST = Amount × Rate ÷ 100
Total = Amount + GST
Removing GST (amount already includes GST):
Taxable value = Total ÷ (1 + Rate ÷ 100)
GST = Total − Taxable value
Splitting it: within one state, CGST = SGST = GST ÷ 2 (each at half the rate). Between states, IGST = the full GST.
Worked example
A Pune business sells a service for ₹25,000 plus GST at 18%.
- GST = 25,000 × 18 ÷ 100 = ₹4,500
- Customer in Maharashtra (same state): CGST 9% = ₹2,250 and SGST 9% = ₹2,250
- Customer in Karnataka (another state): IGST 18% = ₹4,500
- Invoice total = 25,000 + 4,500 = ₹29,500
Going the other way: if the customer paid ₹29,500 including 18% GST, the taxable value is 29,500 ÷ 1.18 = ₹25,000 and the GST is ₹4,500.
What each field means
| Field | What to enter |
|---|---|
| Amount | The price in rupees. Paise are allowed (for example 999.50). |
| Before GST / including GST | Choose "before GST" when you know the net price and want to add tax. Choose "including GST" when you have a final price (an MRP or a bill total) and want to see how much of it is tax. |
| GST rate | The rate for your goods or service, from its HSN or SAC code. Most items are now 5% or 18%. Use "Older rates" for invoices before 22 Sep 2025, or Custom for any other notified rate. |
| Supply type | Same state as the supplier: CGST + SGST (UTGST in a union territory). Different state: IGST. |
Current GST rate structure
| Rate | Applies to (examples) |
|---|---|
| 0% / exempt | Many staples such as UHT milk, paneer and Indian breads; individual life and health insurance policies |
| 5% (merit rate) | Most packaged foods, toothpaste and soap, medicines, agricultural machinery |
| 18% (standard rate) | Most other goods and services, including ACs, TVs, small cars, cement and most services |
| 40% (special rate) | A short list of sin and luxury goods, such as mid-size and large cars and motorcycles above 350 cc |
| 3% (special) | Gold, silver and jewellery, charged on the total value including making charges |
Rates are changed by notification. Confirm the rate for your exact HSN/SAC code on the official GST or CBIC portal before filing.
Sources
- PIB, 8 Sep 2025: GST Council 56th meeting moves from four slabs (5%, 12%, 18%, 28%) to 5% and 18% plus a 40% special rate, effective 22 Sep 2025
- GST Council press release (Sep 2025): "2 rate structure with a Standard Rate of 18% and a Merit Rate of 5%; a special de-merit rate of 40%"
- GST Council sectoral FAQ, Gems & Jewellery: 3% GST on the total transaction value of jewellery
Rates last checked against these sources on 31 October 2026.
Frequently asked questions
What are the current GST rates in India?
From 22 September 2025 GST has two main rates: 5% (merit rate) and 18% (standard rate), plus a 40% special rate for a short list of luxury and sin goods. Some supplies are nil-rated or exempt, and a few items keep special rates, such as 3% on gold, silver and jewellery. The old 12% and 28% slabs were removed for most goods. Always check the rate for your HSN or SAC code.
How do I remove GST from a GST-inclusive price?
Divide the inclusive price by (1 + rate/100). For ₹1,180 at 18%, the taxable value is 1,180 ÷ 1.18 = ₹1,000 and the GST is ₹180. Simply subtracting 18% of ₹1,180 (₹212.40) is wrong, because the 18% was charged on the lower pre-tax amount.
When do I charge CGST and SGST, and when IGST?
If the supplier and the place of supply are in the same state, the supply is intra-state and the GST is split equally into CGST and SGST (or UTGST in a union territory). If they are in different states, it is inter-state and the full GST is charged as IGST. At 18%, an intra-state invoice shows 9% CGST + 9% SGST, and an inter-state invoice shows 18% IGST.
How does this calculator round the amounts?
It works in whole paise and rounds half up to the nearest paisa. If the GST works out to an odd number of paise on an intra-state supply, the extra paisa is shown under CGST so CGST + SGST always equals the total GST. Your invoicing software may round per line item or to the nearest rupee, so tiny differences are normal.
Can I still calculate GST at 12% or 28%?
Yes. Choose 12% or 28% under "Older rates" for invoices dated before 22 September 2025, or type any rate into the custom box. For supplies on or after that date, many items that were at 12% moved to 5% and many at 28% moved to 18%, while a few moved to 40%.
Does this calculator include compensation cess?
No. It calculates GST only (CGST, SGST/UTGST or IGST). Compensation cess, where it still applies, and other levies are not included.