What is GST?
Goods and Services Tax (GST) is the single indirect tax charged on most goods and services sold in India. Since 22 September 2025 (“GST 2.0”) the structure is much simpler: most items are taxed at 5% or 18%, a short list of luxury and sin goods at 40%, gold and jewellery at 3%, and essentials such as fresh food at 0%. This GST calculator adds tax to a price, or works backwards from a GST-inclusive bill, and shows how it splits between the Centre and the state.
How to use the GST calculator
- Choose Add GST (you have the base price) or Remove GST (you have the final, tax-inclusive price).
- Enter the amount and pick the GST rate. Example items for the chosen rate appear underneath, or choose Other for any rate.
- Choose whether the sale is within your state (CGST + SGST) or to another state (IGST).
GST formulas
Add GST: GST = Price × Rate ÷ 100 · Total = Price + GST
Remove GST: Base price = Total ÷ (1 + Rate ÷ 100) · GST = Total − Base price
Example
A laptop priced at ₹50,000 + 18% GST: GST = 50,000 × 0.18 = ₹9,000, so you pay ₹59,000. Bought within your state, the bill shows ₹4,500 CGST and ₹4,500 SGST; ordered from another state, it shows ₹9,000 IGST. Going the other way, a ₹1,050 bill that includes 5% GST has a base price of 1,050 ÷ 1.05 =₹1,000 and ₹50 of tax.
GST rates at a glance (GST 2.0)
| Rate | Typical items |
|---|---|
| 5% | Most food items, medicines, daily-use goods, economy hotel rooms |
| 18% | Most goods and services: electronics, ACs, cars (small), restaurants in hotels, IT & professional services |
| 40% | Luxury and sin goods: large cars, motorcycles above 350cc, aerated drinks, pan masala |
| 3% | Gold, silver and jewellery |
| 0.25% | Rough and cut diamonds, precious stones |
| 0% | Exempt items: fresh produce, milk, curd, health & life insurance (individual) |
Rates depend on the exact HSN/SAC code of a product or service, so always check the classification for your item. Businesses can use our income tax calculator for personal tax, and the percentage calculator for quick discount maths.
Disclaimer: Results are estimates for educational purposes only and are not financial, investment or tax advice. Please verify with your bank, broker or a SEBI-registered adviser before acting. Read the full disclaimer.