For GST-exclusive prices (adding GST): multiply the base amount by the GST rate and divide by 100. Example: ₹10,000 × 18 ÷ 100 = ₹1,800 GST. Total = ₹11,800.

For GST-inclusive prices (removing GST): Base = Total × 100 ÷ (100 + Rate). For ₹11,800 at 18%: Base = 11,800 × 100 ÷ 118 = ₹10,000. GST = ₹1,800.

CGST (Central GST) and SGST (State GST) are levied on intra-state (within the same state) transactions. Each is half the applicable GST slab rate. For example, at 18% GST, CGST = 9% and SGST = 9%.

IGST (Integrated GST) applies to inter-state (between two different states) transactions at the full GST rate. It is collected by the Central Government and later apportioned to the destination state.

Use the formula: GST Amount = Total Price × GST Rate ÷ (100 + GST Rate).
Then: Base Price = Total Price − GST Amount.

Example: MRP ₹5,000 at 12% GST → GST = 5,000 × 12 ÷ 112 = ₹535.71. Base = ₹4,464.29.

Our calculator does this automatically — just select "− Remove GST" and enter the inclusive price.

The 56th GST Council meeting (September 2025) introduced a new 40% GST slab for luxury goods, sin goods, and harmful products such as tobacco, cigarettes, and premium aerated beverages. This rate came into effect on September 22, 2025 as part of the GST 2.0 rationalisation. Our calculator includes this rate.

Most freelance services (IT, consulting, design, marketing) attract 18% GST. If you are GST-registered:

1. Enter your agreed fee as the base amount.
2. Select 18% and "Add GST."
3. For an intra-state client, raise a bill showing CGST @ 9% + SGST @ 9%. For an inter-state client, show IGST @ 18%.

You must be registered under GST if your annual service income exceeds ₹20 lakh.

For monthly filers, GST payments (GSTR-3B) are due by the 20th of the following month. For quarterly filers under the QRMP scheme, tax is due by the 25th of the month following the quarter end. Missing the due date attracts 18% annual interest plus late fees up to ₹5,000 per return.

Yes. GST-registered businesses can claim ITC on GST paid for goods and services used in business. Conditions: you must hold a valid tax invoice, the supplier must have filed their GSTR-1 and the amount must appear in your GSTR-2B, and the goods/services must not be blocked (e.g., motor vehicles for personal use). ITC cannot be claimed on goods used for personal consumption.

GST registration is mandatory if annual turnover exceeds:
• ₹40 lakh for goods suppliers (₹20 lakh for NE and hill states)
• ₹20 lakh for service providers (₹10 lakh for NE states)
E-commerce operators, inter-state suppliers, and businesses making taxable supplies via e-commerce platforms must register regardless of turnover.

New passenger vehicles attract GST at 28% (basic GST). On top of this, a Compensation Cess is levied:
• Small petrol cars (engine <1200cc): 1%
• Small diesel cars (engine <1500cc): 3%
• Mid-size cars: 15%
• SUVs (length >4m, engine ≥1500cc): 22%

Example: An SUV priced at ₹20,00,000 (base) → GST @ 28% = ₹5,60,000 + Cess @ 22% = ₹4,40,000 → On-road GST charge = ₹10,00,000.

No. Exports of goods and services are zero-rated under GST. This means exporters can either export without payment of IGST under LUT (Letter of Undertaking) and claim a refund of ITC, or export with payment of IGST and claim a refund. Zero-rating ensures Indian exports are globally competitive.

If liable to register but not registered: penalty of 10% of the tax amount due (minimum ₹10,000). In cases of deliberate tax evasion, the penalty is 100% of the tax evaded. The GST officer can also invoke prosecution provisions for evasion above ₹2 crore.

Our calculator uses the official GST formulas prescribed by the GSTN and provides results accurate to 2 decimal places. All calculations run entirely in your browser — no data is sent to or stored on our servers. We update the calculator for every official rate change notified by the GST Council.