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Official GST Act 2017 Mathematical Engine

Free Online GST Calculator.
Inclusive & Exclusive Tax Breakdown

Calculate precise pre-tax value, CGST, SGST, IGST, and optional Compensation Cess across all Indian statutory slabs (0%, 0.25%, 3%, 5%, 12%, 18%, 28%). Generate itemized invoice summaries ready for billing.

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GST Calculator

₹10,000.00
₹
Selected: 18%

GST Calculation Result

Exclusive (+ GST)
Total Calculated Amount
₹11,800.00

Rupees Eleven Thousand Eight Hundred Only

Taxable Value (Base):₹10,000.00
Central GST (CGST 9%):
+₹900.00
State GST (SGST 9%):
+₹900.00
Total GST (18%):₹1,800.00

Official Indian GST Slabs & Tariff Guide

Statutory CBIC rate classifications for goods and commercial services across India

0% (Nil / Exempt)
Goods in this Slab:
  • Unbranded fresh vegetables, fruits, and milk
  • Unpackaged food grains, wheat, rice, and pulses
  • Salt, natural honey, curd, and lassi
  • Handloom fabrics, earthen pots, and raw silk
  • Books, journals, newspapers, and maps
Services in this Slab:
  • Basic healthcare and hospital diagnostic services
  • Primary, secondary, and recognized university education
  • Agricultural labor, harvesting, and cultivation services
  • Public transport: non-AC stage carriages, metro, and local train travel
  • Residential house renting for domestic residential dwelling
No GST is levied and input tax credit (ITC) cannot be claimed on inputs used for exclusively exempt supplies (Section 17(2)).
0.25% & 3% (Special Precious Metals)
Goods in this Slab:
  • Rough, unworked diamonds and precious stones (0.25%)
  • Gold bars, coins, and gold bullion (3%)
  • Silver bullion and silverware (3%)
  • Finished platinum and diamond jewellery (3%)
Services in this Slab:
  • Job work charges on precious metals and jewellery making (subject to 1.5% or 5% concessional rates)
Introduced by the GST Council to balance the high value of gems & jewellery and prevent tax evasion while ensuring seamless ITC.
5% (Essential & Lower Slab)
Goods in this Slab:
  • Packaged branded food grains, rice, and pulses
  • Edible vegetable oils, sugar, tea, and roasted coffee beans
  • Life-saving pharmaceuticals, vaccines, and insulin
  • Renewable energy equipment (solar panels, wind turbines)
  • Footwear and apparel priced below ₹1,000 per piece
  • Coal, briquettes, and domestic kerosene (PDS)
Services in this Slab:
  • Transport of passengers by domestic air travel (Economy class)
  • Indian Railways AC passenger coaches and First Class travel
  • Cab aggregator rides (Ola, Uber) without input tax credit
  • Standalone restaurants and cloud kitchens (5% without ITC)
  • Tour operator services and multimodal cargo logistics
Covers essential household items and widely consumed public transport services.
12% (Standard Intermediate Slab)
Goods in this Slab:
  • Processed cheese, butter, ghee, and dairy spreads
  • Fruit juices, canned fruits, and processed food preserves
  • Mobile phones, business computers, and IT hardware
  • Umbrellas, sewing machines, and wooden furniture
  • Medical diagnostic equipment, thermometers, and Ayurvedic medicines
  • Apparel and footwear priced above ₹1,000 per piece
Services in this Slab:
  • Business class domestic airline passenger travel
  • Work contract services for government infrastructure projects
  • Intellectual property temporary licensing (specific classes)
Intermediate category applicable to standard processed goods and specific commercial services.
18% (Standard Benchmark Slab)
Goods in this Slab:
  • Consumer electronics, monitors, CCTV cameras, and electrical machinery
  • Branded garments, leather accessories, and optical goods
  • Paints, varnishes, sanitary fittings, and steel products
  • Industrial machinery, chemicals, and industrial safety equipment
Services in this Slab:
  • Legal consultancy, Chartered Accountancy (CA), and CS advisory
  • Software SaaS subscriptions, IT outsourcing, and web hosting
  • Telecom services, internet broadband, and postal couriers
  • Financial services, bank transaction fees, and insurance premiums
  • Hotel accommodation with room tariff of ₹7,500 and above per night
The default benchmark rate applying to over 70% of organized services and general industrial goods in India.
28% (Luxury & De-Merit Slab)
Goods in this Slab:
  • Motor cars, luxury SUVs, and commercial vehicles
  • Motorcycles with engine capacity exceeding 350cc
  • Cigarettes, cigars, pan masala, and unmanufactured tobacco
  • Aerated sparkling beverages and caffeinated drinks
  • Air conditioners, large dishwashers, and luxury yachts
  • Portland cement and specialized building aggregates
Services in this Slab:
  • Online real-money gaming, betting, and racecourse wagering (28% on full face value)
  • Admission to entertainment events, theme parks, and casinos
De-merit goods also attract additional statutory Compensation Cess ranging from 1% up to 290%.

Unsure of the exact tariff classification for your product?

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Frequently Asked Questions

Clear, authoritative legal answers to common GST invoicing, rate calculations, and tax credit questions

How is GST calculated for Exclusive vs Inclusive amounts?▼

For GST Exclusive amounts, tax is added onto the base price: Total GST = (Base Amount × GST Rate) / 100, and Gross Invoice = Base Amount + Total GST. For GST Inclusive amounts (such as retail MRP prices), the base value is reverse-calculated: Base Value = Inclusive Amount / (1 + (GST Rate / 100)), and Embedded GST = Inclusive Amount - Base Value.

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

Under the Indian GST framework: For Intra-State supplies (supplier and buyer in the same State or Union Territory), the tax is divided equally between the Central Government (CGST 50%) and the State/UT Government (SGST 50%). For Inter-State supplies (supplier and buyer in different States, or cross-border import/export), the entire tax is collected as Integrated GST (IGST 100%) by the Central Government and subsequently apportioned.

What is GST Compensation Cess and who has to pay it?▼

The Goods and Services Tax (Period of Compensation) Act, 2017 introduced Compensation Cess on specific de-merit and luxury goods (e.g., motor cars, aerated beverages, tobacco, and coal) to compensate manufacturing states for revenue losses during the first five years of GST. Cess is levied on top of the maximum 28% GST rate and ranges from 1% up to 290% depending on the commodity schedule.

Can all businesses claim Input Tax Credit (ITC) on GST paid?▼

Under Section 16 of the CGST Act, registered taxable persons can claim Input Tax Credit on goods and services used in the course or furtherance of business, provided: (1) they possess a valid tax invoice, (2) the supplier has filed GSTR-1 and the tax reflects in GSTR-2B, and (3) the tax has been paid to the government. However, Section 17(5) specifically blocks ITC on motor vehicles, food & beverages, personal consumption, club memberships, and goods lost or stolen.

What is GST TDS under Section 51 and when is it deducted?▼

Section 51 of the CGST Act mandates Government departments, local authorities, and Public Sector Undertakings (PSUs) to deduct GST TDS at the rate of 2% (1% CGST + 1% SGST for intra-state, or 2% IGST for inter-state) from payments made to suppliers where the total contract value exceeds ₹2,50,000 under a single commercial contract.

How do I determine whether a transaction is Intra-State or Inter-State?▼

The nature of supply is determined by comparing the "Location of the Supplier" with the statutory "Place of Supply" under Sections 10–13 of the IGST Act. When the location of the supplier and the place of supply are in the same State/UT, it is an Intra-State supply (CGST + SGST). When they are in different States/UTs, or involving an SEZ unit, it is an Inter-State supply (IGST).

What are the rounding-off rules for GST invoices under Section 170?▼

Under Section 170 of the CGST Act, any fraction of a rupee contained in the tax, interest, penalty, or fine must be rounded off to the nearest rupee: fractions of fifty paise or more are rounded up to the next rupee, and fractions of less than fifty paise are disregarded.