Calculate GST with CGST, SGST, and IGST breakdown. Supports all rates for traders and businesses.
| GST Rate | Category | Examples |
|---|---|---|
| 0% | Exempt | Fresh fruits, vegetables, milk, bread, salt |
| 5% | Essential | Packaged food, sugar, tea, spices, railway tickets |
| 12% | Standard | Smartphones, processed food, ghee, butter, fertilizers |
| 18% | Standard | Most goods & services, IT services, restaurants, capital goods |
| 28% | Luxury | Cars, tobacco, aerated drinks, luxury hotels, cement |
CGST (Central GST) and SGST (State GST) are each half the total GST rate for intra-state transactions. For example, 18% GST on an intra-state sale = 9% CGST + 9% SGST. IGST (Integrated GST) is the full rate charged on inter-state transactions.
To extract GST from an inclusive price, use: Base Amount = Total Amount / (1 + GST Rate/100). For example, if the total is Rs 11,800 at 18% GST, the base amount = 11,800 / 1.18 = Rs 10,000 and the GST is Rs 1,800.
Essential goods like food grains are 0%, packaged food is 5%, smartphones and processed food are 12%, most goods and services are 18%, and luxury items like cars and tobacco are 28%. Check the CBIC website for specific items.
Freelancers with annual turnover above Rs 20 lakh (Rs 10 lakh for special category states) must register for GST and charge it on their services. Most digital services fall under the 18% GST slab.
Yes, registered businesses can claim Input Tax Credit (ITC) on GST paid on business purchases. This reduces your net tax liability. You must have valid invoices and the supplier must have filed their returns.