Quickly calculate GST for any bill or invoice. Add GST to a base price, or extract the GST amount from a GST-inclusive price — useful for shopkeepers, freelancers, and anyone checking a bill.
Example: ₹10,000 + 18% GST → GST amount ₹1,800, total ₹11,800. Removing 18% from ₹11,800 gives base ₹10,000.
An item priced at ₹10,000 before tax, at 18% GST:
| Item | Amount |
|---|---|
| Base price | ₹10,000 |
| GST at 18% | ₹1,800 |
| Final price | ₹11,800 |
A bill showing ₹11,800 inclusive of 18% GST:
Base = Inclusive ÷ (1 + rate/100) = 11,800 ÷ 1.18 = ₹10,000, so GST is ₹1,800.
| Rate | Typical goods and services |
|---|---|
| 0% | Fresh fruit and vegetables, unbranded flour and rice, milk, books |
| 5% | Packaged food staples, tea, coffee, edible oil, economy air travel, small restaurants |
| 12% | Processed foods, butter, mobile phones, business-class air travel |
| 18% | Most goods and services — electronics, appliances, telecom, financial services, restaurants in hotels |
| 28% | Cars, air conditioners, aerated drinks, tobacco, luxury items (often with an additional cess) |
Official sources: GST Council · CBIC
Slabs are revised from time to time by the GST Council, and classification can be nuanced. Check the current notification for anything commercially significant.
The total GST rate is the same either way — the split just determines who receives it.
| Rate | CGST | SGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 12% | 6% | 6% | 12% |
| 18% | 9% | 9% | 18% |
| 28% | 14% | 14% | 28% |
A registered business can offset GST paid on purchases against GST collected on sales, paying only the difference. If you collect ₹1,80,000 and paid ₹1,20,000 on inputs, you remit ₹60,000.
Credit generally requires that your supplier has actually filed and paid, that you hold a valid tax invoice, and that the goods or services were received. Businesses under the composition scheme cannot claim it, and it is blocked for certain categories such as personal-use items and some motor vehicles.
