Free GST Calculator – Calculate GST with CGST/SGST Breakdown for India
Calculate Goods and Services Tax (GST) instantly with automatic CGST, SGST, and IGST breakdown. Add GST to prices or extract GST from totals. Supports all GST slab rates. 100% free.
What Is GST?
Goods and Services Tax (GST) is a comprehensive indirect tax implemented in India on July 1, 2017. It replaced multiple cascading taxes like VAT, Service Tax, and Excise Duty with a unified tax system.
Key Features of GST
- Single national tax on goods and services
- Value-added tax collected at each stage
- Input tax credit eliminates tax-on-tax
- Destination-based tax revenue goes to consuming state
How to Use This Calculator
Step 1: Select Mode
Choose between adding GST to a base amount or extracting GST from a total.
Step 2: Enter Amount
Input the base price (before GST) or total price (including GST).
Step 3: Choose GST Rate
Select from standard rates (5%, 12%, 18%, 28%) or enter a custom rate.
Step 4: View Breakdown
See the complete CGST, SGST/IGST, and total amount instantly.
GST Rates in India
| GST Rate | Category | Examples |
|---|---|---|
| 0% | Essential | Fresh produce, milk, bread, education, healthcare |
| 5% | Necessity | Packaged food, footwear under ₹1000, transport tickets |
| 12% | Standard | Computers, processed food, restaurant services (non-AC) |
| 18% | Standard Plus | Most goods and services, electronics, AC restaurants |
| 28% | Luxury | Automobiles, luxury items, tobacco, aerated drinks |
Understanding CGST, SGST, and IGST
CGST (Central GST)
- Collected by Central Government
- Rate = Half of total GST rate
- Applies to intra-state transactions
SGST (State GST)
- Collected by State Government
- Rate = Half of total GST rate
- Applies to intra-state transactions
IGST (Integrated GST)
- Collected by Central Government
- Rate = Full GST rate (CGST + SGST combined)
- Applies to inter-state transactions
- Revenue shared with destination state
GST Calculation Examples
Example 1: Adding 18% GST to ₹10,000
Calculation:
- Base Amount: ₹10,000
- CGST (9%): ₹900
- SGST (9%): ₹900
- Total: ₹11,800
Example 2: Extracting 18% GST from ₹11,800
Calculation:
- Total Amount: ₹11,800
- Formula: Base = Total ÷ (1 + GST/100)
- Base Amount: ₹11,800 ÷ 1.18 = ₹10,000
- GST Amount: ₹1,800
Example 3: 28% GST on Luxury Item
For ₹50,000 air conditioner:
- CGST (14%): ₹7,000
- SGST (14%): ₹7,000
- Total: ₹64,000
GST Registration Thresholds
| Business Type | Threshold |
|---|---|
| Goods Seller (General States) | ₹40 lakhs |
| Goods Seller (Special States) | ₹20 lakhs |
| Service Provider | ₹20 lakhs |
| Special Category States | ₹10 lakhs |
GST Filing Requirements
Regular GST Returns
| Return | Due Date | Purpose |
|---|---|---|
| GSTR-1 | 11th monthly | Outward supplies |
| GSTR-3B | 20th monthly | Summary return |
| GSTR-9 | Dec 31 annually | Annual return |
Composition Scheme
- For small businesses under ₹1.5 crore turnover
- Fixed rates: 1% manufacturing, 5% restaurants, 6% others
- Quarterly filing with GSTR-4
Benefits of GST
- Eliminates tax cascading - No tax on tax
- Unified market - Same rates across India
- Simpler compliance - Single online system
- Input credit - Offset taxes paid on inputs
- Reduced prices - For many goods due to efficiency
Frequently Asked Questions
What is the GST formula?
To add GST: Final Price = Base × (1 + GST Rate/100) To extract GST: Base = Total ÷ (1 + GST Rate/100)
Who needs GST registration?
Businesses exceeding threshold limits, inter-state sellers, e-commerce sellers, and those under reverse charge must register.
What is Input Tax Credit (ITC)?
ITC allows businesses to deduct GST paid on purchases from GST collected on sales, reducing the net tax liability.
How often are GST returns filed?
Monthly for regular taxpayers (GSTR-1 and GSTR-3B) and quarterly for composition scheme taxpayers.
Can individuals use this calculator?
Yes! Use it to verify GST on invoices, calculate savings, or understand pricing.
Tips for GST Compliance
- Maintain proper records - Keep all invoices for ITC claims
- Know applicable rates - Check HSN codes for your products
- File on time - Late filing attracts penalties
- Reconcile regularly - Match purchase and sales data
- Use GST-compliant invoices - Include all mandatory fields