Calculate Goods and Services Tax (GST) instantly. Add GST to a base price to get the final inclusive amount, or reverse-calculate the base price from a GST-inclusive figure. Supports all Indian GST rate slabs.
GST (Goods and Services Tax) is India's comprehensive indirect tax that replaced a complex web of central and state taxes including VAT, service tax, central excise duty, and others. It was introduced on 1 July 2017 under the principle of "one nation, one tax". GST is a destination-based tax — it is collected at the point of consumption rather than at the point of production, eliminating the cascading effect of taxes (tax on tax) that existed in the previous system.
GST is a dual structure: CGST (Central GST) is collected by the Central Government, and SGST (State GST) is collected by the State Government for intra-state transactions. For inter-state transactions, IGST (Integrated GST) is collected by the Central Government and later distributed to the destination state. The total GST rate is the sum of CGST and SGST rates, which are equal — so an 18% GST rate means 9% CGST + 9% SGST for intra-state transactions, or 18% IGST for inter-state transactions.
India uses a multi-tier GST rate structure with six rate slabs. The 0% slab covers essential commodities including most food grains, fresh vegetables, salt, contraceptives, and critical healthcare services. The 5% slab covers basic necessities including packaged food items, life-saving drugs, and public transport. The 12% slab covers processed foods, business class air travel, and some computer hardware. The 18% slab is the most common and applies to most goods and services including IT services, financial services, and most consumer goods. The 28% slab applies to luxury goods, automobiles, tobacco products, and aerated beverages — often with an additional cess on top.
To add GST to a base price: multiply the base price by the GST rate percentage and add to the base. For example, a product costing ₹1,000 with 18% GST: GST amount = ₹1,000 × 18% = ₹180. Final price = ₹1,000 + ₹180 = ₹1,180. To remove GST from an inclusive price (reverse calculation): divide the inclusive price by (1 + GST rate/100). For ₹1,180 with 18% GST: base price = ₹1,180 / 1.18 = ₹1,000.
GST registered businesses can claim Input Tax Credit (ITC) — a credit for GST paid on business purchases against GST collected on sales. This mechanism eliminates the cascading tax effect. For example, if a manufacturer pays ₹100 GST on raw materials and collects ₹180 GST on finished goods, they only remit ₹80 to the government. ITC is one of the key features that makes GST more efficient than the previous tax system.