Understanding the Calculator Inputs and Outputs
To use the GST calculator effectively, it's important to understand what each input field
represents and how the outputs are calculated:
Input Fields
- Amount: Enter the monetary value you want to calculate GST for. This could
be the base amount (before GST) or the total amount (including GST), depending on which
calculation mode you select.
- GST Rate: Select the applicable GST rate from the dropdown. Common rates
include 5%, 12%, 18%, and 28%. Some goods may have 0.25% or 3% rates, while essential items
may be exempt (0%).
- Calculation Type: Choose whether you want to add GST to a base amount or
remove GST from a total amount. This determines the formula used for calculation.
- Transaction Type: Select whether the transaction is intra-state (within the
same state) or inter-state (between different states). This determines how the tax is split
between CGST/SGST or charged as IGST.
Output Fields
- Original/Base Amount: The amount before GST was applied.
- GST Amount: The total tax amount calculated based on the selected rate.
- Total Amount: The final amount including GST (base + tax).
- CGST Amount: Central GST portion (for intra-state transactions).
- SGST Amount: State GST portion (for intra-state transactions).
- IGST Amount: Integrated GST (for inter-state transactions).
How GST Calculation Works: Step-by-Step
Understanding the mathematics behind GST calculation helps ensure accuracy and builds confidence
in using the tax system. Here are the formulas used in our calculator:
Adding GST to Base Amount
When you have a base price and need to calculate the final price including GST:
📐 Formula for Adding GST
GST Amount = (Original Cost × GST Rate) / 100
Total Amount = Original Cost + GST Amount
Removing GST from Total Amount
When you have a total amount (including GST) and need to find the base price and GST component:
📐 Formula for Removing GST
GST Amount = (Total Cost × GST Rate) / (100 + GST Rate)
Base Amount = Total Cost - GST Amount
CGST, SGST, and IGST Split
For intra-state transactions (within the same state), the GST is split equally between CGST and
SGST. For inter-state transactions, the full amount is charged as IGST.
📐 Formula for Tax Split
For Intra-State:
CGST = GST Amount / 2
SGST = GST Amount / 2
For Inter-State:
IGST = GST Amount (full amount)
Worked Examples: Real-World GST Calculations
Example 1: Adding GST to a Product Price
A retailer in Mumbai sells a mobile phone for ₹15,000 (base price). Mobile phones attract 18%
GST. Calculate the final invoice amount.
💡 Solution
Original Cost = ₹15,000
GST Rate = 18%
GST Amount = (15,000 × 18) / 100 = ₹2,700
Total Amount = 15,000 + 2,700 = ₹17,700
Since it's intra-state (Maharashtra):
CGST = ₹1,350 (9%)
SGST = ₹1,350 (9%)
Example 2: Removing GST from Total Amount
You receive a restaurant bill for ₹2,360 including GST. The restaurant is in Delhi and charges 5%
GST on food services. Find the base amount and GST paid.
💡 Solution
Total Amount = ₹2,360
GST Rate = 5%
GST Amount = (2,360 × 5) / 105 = ₹112.38
Base Amount = 2,360 - 112.38 = ₹2,247.62
Tax Split (Intra-State):
CGST = ₹56.19 (2.5%)
SGST = ₹56.19 (2.5%)
Example 3: Inter-State Transaction (IGST)
A manufacturer in Gujarat sells goods worth ₹50,000 to a buyer in Rajasthan. The goods fall under
the 12% GST slab. Calculate the tax components.
💡 Solution
Original Cost = ₹50,000
GST Rate = 12%
GST Amount = (50,000 × 12) / 100 = ₹6,000
Total Amount = 50,000 + 6,000 = ₹56,000
Since it's inter-state (Gujarat to Rajasthan):
IGST = ₹6,000 (full 12%)
CGST = ₹0
SGST = ₹0
Example 4: Multiple Products with Different Rates
A grocery store invoice includes: Rice (₹500, 0% GST), Edible Oil (₹800, 5% GST), and Chocolate
(₹300, 28% GST). Calculate the total GST.
💡 Solution
Rice: ₹500 × 0% = ₹0 GST
Edible Oil: ₹800 × 5% = ₹40 GST
Chocolate: ₹300 × 28% = ₹84 GST
Total GST = ₹0 + ₹40 + ₹84 = ₹124
Total Amount = ₹1,600 + ₹124 = ₹1,724
GST Rates Table: Quick Reference
Use this table as a quick reference for GST rates on common goods and services in India:
| GST Rate |
Category |
Common Items |
| 0% |
Exempt |
Fresh fruits, vegetables, milk, curd, unbranded atta, unbranded maida, unbranded
besan, eggs, meat, fish, unpacked foodgrains |
| 0.25% |
Special |
Rough diamonds, precious stones (uncut) |
| 3% |
Special |
Gold, silver, precious metals (changed to 3% from 5%) |
| 5% |
Basic |
Edible oil, sugar, tea, coffee, coal, domestic LPG, cashew nuts, raisins,
life-saving drugs, rail transport, economy class air travel |
| 12% |
Standard |
Butter, ghee, cheese, almonds, cashew, fruit juices, mobile phones, Ayurvedic
medicines, business class air travel, non-AC restaurants |
| 18% |
Standard |
Capital goods, industrial intermediaries, soap, toothpaste, hair oil, pasta, AC
restaurants, telecom services, banking services, IT services |
| 28% |
Luxury |
Luxury cars, tobacco products, aerated drinks, cement, paint, washing machines,
refrigerators, ACs, 5-star hotel stays, cinema tickets above ₹100 |
Frequently Asked Questions About GST Calculation
How do I calculate GST from the total amount?
To calculate GST from a total amount (GST inclusive), use the formula: GST
Amount = (Original Cost × GST Rate) / (100 + GST Rate). For example, if
the total amount is ₹1,180 with 18% GST, the GST amount is (1,180 × 18) / 118 =
₹180. The base amount would be ₹1,000.
What is the formula for calculating GST?
For adding GST: GST Amount = (Original Cost × GST Rate) / 100. Total
Amount = Original Cost + GST Amount. For removing GST: GST Amount =
(Original Cost × GST Rate) / (100 + GST Rate). Base Amount = Original
Cost - GST Amount.
How is CGST and SGST calculated?
For intra-state transactions (within the same state), the total GST is split equally
between CGST and SGST. If the GST rate is 18%, then CGST is 9% and SGST is 9%. For
example, on a ₹10,000 transaction, CGST would be ₹900 and SGST would be ₹900,
totaling ₹1,800 GST.
What is the difference between IGST and CGST+SGST?
IGST (Integrated GST) is charged on inter-state transactions (between different
states) and goes to the Central Government, which then shares it with the
destination state. CGST+SGST is charged on intra-state transactions (within the same
state) where CGST goes to the Centre and SGST goes to the State Government directly.
How do I calculate GST on MRP?
MRP (Maximum Retail Price) usually includes all taxes including GST. To calculate GST
from MRP, you need to know the GST rate. Use the formula: GST Amount = (MRP
× GST Rate) / (100 + GST Rate). For example, if MRP is ₹118 and GST
rate is 18%, GST = (118 × 18) / 118 = ₹18.
Can I calculate GST for multiple items at once?
Yes, you can calculate GST for multiple items by calculating each item separately and
then summing up the results. If items have different GST rates, calculate each one
individually. If all items have the same rate, you can sum the base amounts first
and then calculate GST on the total.
What is reverse calculation of GST?
Reverse calculation (or backward calculation) of GST means finding the base amount
and GST amount when you only have the total amount (GST inclusive). This is useful
when you receive an invoice with only the total amount and need to separate the tax
component for accounting purposes.
How do I calculate GST on discounted prices?
GST is calculated on the transaction value (the actual price paid), which includes
discounts given at the time of sale. First apply the discount to get the taxable
value, then calculate GST on that amount. For example, if MRP is ₹1,000 with 10%
discount and 18% GST: Discounted price = ₹900, GST = ₹162 (18% of 900), Total =
₹1,062.
Is GST calculated on shipping charges?
Yes, GST applies to shipping and delivery charges if they are part of the supply. The
GST rate on shipping charges is usually the same as the rate applicable to the main
goods being supplied. If goods are taxed at 18%, shipping charges would also attract
18% GST.
How do I verify if GST is calculated correctly on my bill?
To verify GST on your bill: (1) Identify the base amount, (2) Check the applicable
GST rate for the product/service, (3) Calculate GST using our calculator, (4)
Compare with the bill. Also verify that CGST and SGST are equal (for intra-state) or
that IGST equals the total GST (for inter-state).
What is the GST rate for services?
Most services in India attract 18% GST. However, some services have different rates:
5% for transport services (economy class), 12% for accommodation in hotels with
tariff between ₹1,000-₹7,500, and 28% for 5-star hotel accommodation. Financial
services, telecom services, and professional services generally attract 18%.
Can I use this calculator for composition scheme businesses?
Yes, but composition dealers should note that they cannot charge GST separately on
their invoices. They pay a fixed percentage of their turnover as tax (1% for
manufacturers/traders, 5% for restaurants, 6% for service providers). This
calculator is more useful for regular taxpayers who charge GST on their invoices.
How accurate is this GST calculator?
Our GST calculator uses standard mathematical formulas prescribed under GST law and
provides accurate results based on the inputs provided. However, users should verify
the applicable GST rate for their specific goods/services as rates are subject to
change by the GST Council.
Does the calculator work for all GST rates?
Yes, our calculator supports all GST rates applicable in India including 0%, 0.25%,
3%, 5%, 12%, 18%, and 28%. It also allows for custom rate entry if needed for
specific calculations.
Can I calculate GST for exports using this calculator?
Exports are generally zero-rated under GST, meaning GST is charged at 0% and
exporters can claim refund of input tax credit. However, if you're calculating GST
on goods before export or for Letter of Undertaking (LUT) purposes, you can use this
calculator with the applicable domestic rate.
