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GST Details

GST Rate

Transaction Type

Total Amount (incl. GST)

₹11,800

18% GST · CGST + SGST

GST Amount: ₹1,800

Breakdown

Base Amount₹10,000
CGST (9%)₹900
SGST (9%)₹900
Total Amount₹11,800

Quick Reference — GST Slabs

How It Works

GST (Goods and Services Tax) is India's unified indirect tax, levied on the supply of goods and services. It replaced a complex web of central and state taxes in 2017. GST has four main rate slabs — 5%, 12%, 18%, and 28% — plus exempted (0%) categories. For intra-state transactions, GST is split equally between CGST (Central GST) and SGST (State GST). For inter-state or import transactions, the full GST is collected as IGST (Integrated GST) by the Centre, which is then shared with states. The GST calculator works both ways: add GST to a base price (exclusive), or strip GST out of a GST-inclusive (total) price.

GST Formula

Add GST: GST Amount = Original Price × Rate / 100. Total = Original + GST. Remove GST (reverse): Original = Total Price / (1 + Rate / 100). GST = Total − Original.

Example (Add GST): Original price ₹1,000 + 18% GST → GST = ₹180 (CGST ₹90 + SGST ₹90). Total = ₹1,180.

Example (Remove GST): GST-inclusive price ₹1,180 at 18% → Base = 1180 / 1.18 = ₹1,000. GST = ₹180.

GST Slabs at a Glance

0% — Exempt
Fresh produce, milk, eggs, healthcare, education.
5% — Essentials
Sugar, edible oil, packaged food, transport.
12% — Standard
Processed food, textiles, medicines.
18% — Standard+
Most services, electronics, cement, restaurants.
28% — Luxury
Cars, tobacco, aerated drinks, luxury hotels.

Frequently Asked Questions

What is GST and what are its slabs?

GST (Goods and Services Tax) is a single national indirect tax in India that replaced VAT, Service Tax, Excise Duty, and others. It has four main rate slabs: 5% (essentials like edible oil, sugar), 12% (processed food, textiles), 18% (most services, electronics), and 28% (luxury goods, automobiles, tobacco). Many items like fresh produce and healthcare are exempt (0%).

What is the difference between CGST, SGST, and IGST?

For intra-state transactions (buyer and seller in the same state), GST is split equally: half goes to the Central Government as CGST, and half to the State Government as SGST. For inter-state transactions (buyer and seller in different states), the full GST is charged as IGST by the Centre, which distributes the state's share. Example: 18% GST within Maharashtra = 9% CGST + 9% SGST. Across states = 18% IGST.

How do I reverse-calculate GST?

If you have a GST-inclusive price and want to find the original base price, divide by (1 + rate/100). For an 18% GST-inclusive price of ₹1,180: Original = 1180 / 1.18 = ₹1,000. GST = ₹1,180 − ₹1,000 = ₹180. Our calculator does this automatically in 'Remove GST' mode.

Who needs to register for GST?

Businesses with aggregate annual turnover exceeding ₹40 lakh (₹20 lakh for service providers, ₹10 lakh for special category states) must register for GST. Additionally, businesses making inter-state supplies, e-commerce operators, and certain other categories must register regardless of turnover.

Can I claim Input Tax Credit (ITC) on GST paid?

Yes. Registered businesses can claim Input Tax Credit — meaning the GST paid on inputs (purchases) can be offset against GST collected on outputs (sales). This eliminates the cascading tax-on-tax effect. ITC is available on most business purchases but not on personal expenses, food, beverages, or items for personal consumption.

What items are exempt from GST?

GST-exempt items include fresh fruits and vegetables, milk, eggs, unprocessed cereals and pulses, jaggery, salt, bread, and fresh meat/fish. Healthcare services, educational services (up to higher secondary level), and residential rent are also exempt. The exemption list is periodically revised by the GST Council.