GST Slabs in India (2024–25)
India's GST structure has four main tax slabs. Understanding which slab your product or service falls under helps you calculate the correct GST amount.
| GST Slab |
CGST |
SGST |
Examples |
| 5% |
2.5% | 2.5% |
Essential food items, healthcare services, transport |
| 12% |
6% | 6% |
Processed food, computers, business class tickets |
| 18% |
9% | 9% |
Most services, electronics, restaurants (AC), hotel stays |
| 28% |
14% | 14% |
Luxury cars, tobacco, aerated drinks, casinos |
How to Calculate GST — Formula & Examples
GST (Goods and Services Tax) is an indirect tax levied on the supply of goods and services in India. It replaced a complex system of multiple indirect taxes including VAT, service tax, and excise duty. Understanding how to calculate GST is essential for business owners, freelancers, and consumers.
Adding GST to a Price (Exclusive GST)
When a price is quoted without GST and you need to find the final price including GST, use the following formula:
GST Amount = (Original Price × GST Rate) ÷ 100
Total Price = Original Price + GST Amount
Example: A product costs ₹10,000 with 18% GST.
GST Amount = (10,000 × 18) ÷ 100 = ₹1,800
Total Price = ₹10,000 + ₹1,800 = ₹11,800
Removing GST from a Price (Inclusive GST)
When a price already includes GST and you want to find the base price or the GST portion:
Original Price = Total Price ÷ (1 + GST Rate ÷ 100)
GST Amount = Total Price − Original Price
Example: An MRP is ₹11,800 inclusive of 18% GST.
Original Price = 11,800 ÷ 1.18 = ₹10,000
GST Amount = 11,800 − 10,000 = ₹1,800
CGST vs SGST vs IGST
GST is split between the Central and State governments based on the type of transaction:
- Intra-State transactions (within same state): GST is split equally into CGST (Central) and SGST (State). For 18% GST, CGST = 9% and SGST = 9%.
- Inter-State transactions (between different states): The full GST is charged as IGST (Integrated GST), which goes to the Centre and is later shared with the destination state.
- Union Territories have UTGST instead of SGST, but the calculation is identical.
Who Should Register for GST?
Businesses with an annual turnover exceeding ₹40 lakhs (₹20 lakhs for special category states) must register for GST. Service providers with turnover above ₹20 lakhs are also required to register. E-commerce sellers must register regardless of turnover.
Frequently Asked Questions — GST Calculator
What are the GST slabs in India for 2024–25?
India has four main GST slabs: 5% for essential goods like food and basic services, 12% for processed food and computers, 18% for most services and electronics, and 28% for luxury goods, tobacco, and aerated beverages. Certain items like fresh vegetables, milk, and education are exempt (0% GST).
What is the difference between CGST, SGST and IGST?
For intra-state (within the same state) transactions, the GST is split equally between CGST (Central GST) and SGST (State GST). For example, an 18% GST means 9% CGST + 9% SGST. For inter-state transactions, the full GST rate is charged as IGST (Integrated GST), which is later distributed between the Centre and the destination state.
How do I calculate GST on a reverse charge?
Under the Reverse Charge Mechanism (RCM), the recipient of goods/services is liable to pay GST instead of the supplier. Use our "Remove GST" mode — enter the total amount inclusive of GST and select the applicable rate. The calculator will show you the base value and the GST amount separately.
Is GST applicable on exports?
No, exports are zero-rated under GST in India. Exporters can either supply goods/services without paying GST under a bond/LUT, or pay GST and claim a refund later. This makes Indian exports more competitive globally.
Does this GST calculator save my data?
No. All calculations are performed entirely in your browser using JavaScript. No data is sent to our servers. Your amounts and results are never stored, shared, or tracked beyond your session.