GST Calculator - CGST, SGST & IGST

For GST-exclusive pricing: GST amount = Base price × GST rate ÷ 100. For GST-inclusive pricing: Base price = Total price × 100 ÷ (100 + GST rate); GST = Total − Base.

CGST (Central GST) and SGST (State GST) are charged on intra-state sales - each at half the applicable rate. IGST (Integrated GST) is charged on inter-state sales at the full rate.

Under the GST 2.0 reform (effective 22 September 2025, CBIC Notification No. 9/2025-Central Tax (Rate)), India moved to three main GST rate slabs: 0% (essentials - food grains, books), 5% (household necessities, most items previously at 12%) and 18% (majority of goods and services, most items previously at 28%). A new 40% de-merit rate applies to luxury and sin goods (aerated drinks, tobacco, premium vehicles). The old 12% and 28% slabs have been abolished. Special rates of 0.25% (rough diamonds) and 3% (gold, silver) remain unchanged.

No. GST is only charged on the base price (taxable value), not on the GST amount itself. So if your base price is ₹10,000 and GST rate is 18%, GST = ₹1,800 and total = ₹11,800.

Use the formula: Base = Total ÷ (1 + Rate/100). For example, if you have ₹11,800 inclusive of 18% GST, the base is ₹11,800 ÷ 1.18 = ₹10,000. Our calculator handles this automatically when you select "Including GST".