GST & Tax
GST Calculator
Add or remove GST from any amount, with the CGST/SGST/IGST split.
Rates last verified 2025-09-22 — always confirm against the current notification before filing.
GST Calculator
www.indianbusinesstools.com
GST at 18%
Intra-state, CGST + SGST · www.indianbusinesstools.com
How this GST calculator works
Enter an amount and pick whether it's before GST (exclusive) or already includes GST (inclusive). For a supply within the same state, the GST amount splits evenly into CGST and SGST; for a supply across states, the full amount is charged as IGST instead — the total tax is the same either way, only the split changes. To work back from an MRP or an all-in price, use the Reverse GST Calculator.
GST slabs were rationalized to primarily 5% and 18%, with a 40% rate on select de-merit/luxury goods, effective 22 September 2025. The 12% and 28% slabs shown here are kept for goods still transitioning or for historical calculations — check the rate that applies to your specific HSN/SAC code before invoicing. Jewellers and bullion dealers still use the special rates the reform left alone: 3% on gold, silver and jewellery, and 0.25% on rough precious and semi-precious stones. For the item-by-item list, see GST rates in India in 2026.
Worked example
Selling for ₹1,00,000 (exclusive of GST) at 18%: GST is ₹18,000, so the customer pays ₹1,18,000 in total. For a sale within your own state, that ₹18,000 splits into ₹9,000 CGST and ₹9,000 SGST; for a sale to another state, the full ₹18,000 is charged as IGST instead — either way the total tax collected is the same.
Delivery fee, recommended 5% (not in force). On 8 October 2026 the GST Council recommended 5% GST without input tax credit on delivery services through e-commerce platforms by people who are not required to register. It has not been notified, so use the rate that applies to you today. The arithmetic for a ₹50 delivery fee: at 18% the GST is ₹9.00 and the total is ₹59.00 (try it), and at 5% the GST is ₹2.50 and the total is ₹52.50 (try it). See the 57th Council outcome.
Frequently asked questions
What are the GST rates in India in 2026?
The main GST rates are 0%, 5%, 18% and 40%, in force since GST 2.0 took effect on 22 September 2025. Two special rates also apply: 3% on gold, silver and jewellery, and 0.25% on rough precious and semi-precious stones. The old 12% and 28% slabs were removed; they're kept in this calculator only for earlier invoices.
How do I work out the GST-inclusive price?
Divide the inclusive price by (1 + rate/100) to get the base price, then subtract that from the inclusive price to get the GST amount. For a ₹1,18,000 inclusive price at 18%, the base price is ₹1,18,000 ÷ 1.18 = ₹1,00,000 and the GST is ₹18,000. Choose "Extract GST from amount" here, or use the Reverse GST Calculator, which opens in that mode.
What's the difference between GST-exclusive and GST-inclusive?
Exclusive means the amount you enter is before GST is added — GST gets added on top. Inclusive means GST is already baked into the amount you enter, and the calculator extracts it back out. Quoted retail prices are usually inclusive; B2B price lists are often exclusive.
When do I charge CGST + SGST instead of IGST?
CGST + SGST applies when the supplier and the place of supply are in the same state (an intra-state sale) — the tax is split evenly between the central and state governments. IGST applies when they're in different states (an inter-state sale) — the full tax goes as one IGST amount. The total tax rate is identical either way.
Which GST rate applies to my product or service?
It depends on the HSN code (goods) or SAC code (services) your item falls under — use the HSN/SAC Finder below to look up the heading, then confirm the exact rate on the GST portal before invoicing, since rates can change between notifications.
When is GST due in October 2026?
The GST returns due in October 2026 are 11 Oct (Sun): GSTR-1, Monthly filers, September 2026; 13 Oct (Tue): GSTR-1, QRMP filers, July–September 2026; 18 Oct (Sun): CMP-08, Composition dealers, July–September 2026; 20 Oct (Tue): GSTR-3B, Monthly filers, September 2026; 22 Oct (Thu): GSTR-3B, QRMP filers in Category X states, July–September 2026; 24 Oct (Sat): GSTR-3B, QRMP filers in Category Y states, July–September 2026; 25 Oct (Sun): ITC-04, Principals with turnover above ₹5 crore, April–September 2026 (others file annually). Filing late costs ₹50 a day (₹20 a day for a nil return) plus 18% interest on tax paid late. The GST Late Fee Calculator works out the exact amount.