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Transaction Details

AC, refrigerator, cement, software, restaurant
Exclude if amount is at net of GST

Goods and Services Tax Division

Total GST
₹ 1,800.00
Base amount (excluding GST)
₹ 10,000.00
Total Amount (including GST)
₹ 11,800.00
CGST (9%)
₹ 900.00
SGST (9%)
₹ 900.00
Effective GST Rate
15.25%

Invoice Summary

Base Value₹ 10,000.00
CGST @ 9%+ ₹ 900.00
SGST @ 9%+ ₹ 900.00
Total Invoice Amount₹ 11,800.00

Come utilizzare Calcolatore GST India

Insert amount

Insert the transaction amount in Indian Rupees (INR). Activate if the amount includes GST (exclusive entry is default setting).

Select your GST Rate

Choose the applicable GST rate: 0%, 5%, 12%, 18% or 28%. The rate depends on the goods or services provided.

Choose Interstate or Intrastate

Intrastate transactions divide GST equally between CGST and SGST. Interstate transactions apply a single IGST charge.

Review results

View the base amount, tax split (CGST/SGST or IGST), total GST, and final invoice amount.

Suggerimenti

  • Check always the correct GST rate for your product or service using the HSN code.
  • Tax credit on inputs (ITC) allows activities to offset GST paid on purchases with GST recovered on sales.
  • Tax regime allows small businesses (revenue ≤ ₹1.5 Cr) to pay GST at a fixed rate without ITC.
  • GST on services is generally determined by local supply rules, not by the physical location of the service.

Domande frequenti

What is GST in India?

GST (Goods and Services Tax) is a unified indirect tax introduced in India on 1 July 2017. It replaced multiple central and state taxes like VAT, service tax, and excise duty. GST is levied at four main rates: 5%, 12%, 18%, and 28%. Certain essential goods attract 0%.

What is the difference between CGST, SGST, and IGST?

For intra-state transactions (buyer and seller in the same state), GST is split equally between Central GST (CGST) collected by the central government and State GST (SGST) collected by the state government. For inter-state transactions, Integrated GST (IGST) is charged as a single tax and then distributed between the centre and destination state.

How is GST calculated on a price inclusive of tax?

When the price already includes GST, the base amount = Price / (1 + GST Rate). For example, at 18% GST: if the inclusive price is ₹11,800, the base is ₹11,800 / 1.18 = ₹10,000, and GST is ₹1,800.

Which items attract 28% GST?

The 28% slab covers luxury goods and sin goods: large cars, aerated beverages, tobacco products, pan masala, cement, and certain consumer durables. Many items initially in this slab have since been moved to lower slabs.

Who needs to register for GST?

Businesses with aggregate annual turnover exceeding ₹40 lakh (₹20 lakh for service providers; ₹10 lakh for special category states) must register for GST. E-commerce operators and certain inter-state suppliers must register regardless of turnover.