GST Calculator

India has five main GST rate slabs: 0% (exempt items like basic food grains), 5% (essential items like packaged food), 12% (processed food and household items), 18% (most consumer goods and services), and 28% (luxury items and sin goods). Special rates include 3% for gold and composition scheme rates of 1.5%, 5%, and 6%.

CGST (Central GST) and SGST (State GST) apply to intrastate transactions, where goods/services are supplied within the same state. Each is typically half the total GST rate. IGST (Integrated GST) applies to interstate transactions and equals the combined CGST + SGST rate. For example, 18% GST on intrastate = 9% CGST + 9% SGST, while interstate = 18% IGST.

GST rates are determined by HSN (Harmonized System Nomenclature) codes for goods and SAC (Services Accounting Code) for services. Check the official GST rate finder on the government portal, consult the GST rate notification, or use the product/service description to find the applicable rate. When in doubt, consult a tax professional or refer to the GST Council notifications.

The composition scheme is for small businesses with turnover up to ₹1.5 crore, allowing them to pay GST at lower rates: 1.5% for traders, 5% for manufacturers, and 6% for restaurants. However, composition dealers cannot claim input tax credit, issue tax invoices, or sell to other states. They also cannot charge GST separately from customers.

For GST exclusive: GST Amount = (Base Amount × GST Rate) ÷ 100, Total = Base Amount + GST Amount. For GST inclusive: Base Amount = (Total Amount × 100) ÷ (100 + GST Rate), GST Amount = Total Amount - Base Amount. Our calculator handles both scenarios automatically based on your selection.

The 28% GST rate applies to luxury goods and sin goods including automobiles, air conditioners, refrigerators, washing machines, tobacco products, aerated drinks, luxury cars, and premium consumer durables. Some items in this category also attract additional cess on top of the 28% GST, making the effective rate even higher.

Yes, registered businesses can claim input tax credit (ITC) on GST paid for business purchases, subject to conditions. ITC can be used to offset output GST liability. However, ITC is not available for personal use items, blocked credits specified in law, and for composition scheme dealers. Proper tax invoices and compliance with GST rules are essential for claiming ITC.

Penalties for incorrect GST include: wrongfully charging higher rates - 100% of tax due or ₹10,000 (whichever is higher), collecting but not depositing GST - 100% of the additional tax collected, deliberate tax evasion - up to 100% of tax due, and interest at 18% per annum on delayed payments. Using accurate GST calculators helps avoid these penalties.

Businesses with annual turnover below ₹20 lakh (₹10 lakh for special category states) are exempt from GST registration. However, they can voluntarily register to claim input tax credit and issue GST invoices. Once registered, they must charge applicable GST rates on their supplies and file regular returns, regardless of their turnover size.

Reverse charge mechanism means the recipient of goods or services pays GST instead of the supplier. This applies in specific scenarios like imports, services from unregistered suppliers, and certain notified transactions. Under reverse charge, the buyer must self-assess and pay GST, and can claim input tax credit if eligible. This mechanism ensures tax compliance in transactions where the supplier might not be in the GST system.

Online GST calculators are highly accurate when using current tax rates and proper mathematical formulas. They provide precise calculations for standard GST scenarios including CGST, SGST, and IGST breakdowns. Our calculator uses verified 2025 GST rates and handles both inclusive and exclusive calculations. However, for complex scenarios involving cess, reverse charge, or special provisions, consult a tax professional for validation.