📖 What is GST (Goods and Services Tax)?
GST (Goods and Services Tax) is a comprehensive indirect tax levied on the supply of goods and services in India. It replaced multiple cascading taxes like VAT, Service Tax, Excise Duty, and others. GST was implemented on July 1, 2017 under the "One Nation, One Tax" system.
📐 GST Calculation Formulas
GST Exclusive: GST = Amount × Rate/100 | Total = Amount + GST
GST Inclusive: Amount = Total × 100/(100+Rate) | GST = Total - Amount
📊 GST Rate Categories in India
| GST Rate | Category | Examples |
|---|
| 5% | Essential Goods | Tea, coffee, spices, milk powder, kerosene |
| 12% | Standard Goods | Butter, cheese, ghee, mobile phones, Ayurvedic medicines |
| 18% | Majority Goods & Services | Soap, toothpaste, AC, fridge, washing machine, smartphones |
| 28% | Luxury Goods | Cars, AC, refrigerators, tobacco, aerated drinks |
| 0% | Exempted Items | Fresh milk, eggs, fruits, vegetables, bread, salt |
📋 Understanding CGST, SGST, UTGST & IGST
- CGST: Central GST (collected by Central Govt) - intra-state sales
- SGST: State GST (collected by State Govt) - intra-state sales
- UTGST: Union Territory GST - for Union Territories
- IGST: Integrated GST (collected by Central Govt) - inter-state sales
In intra-state transactions: CGST = SGST = Total GST ÷ 2
💡 How to Use This Calculator
- Enter the amount (₹)
- Select or enter the GST rate (5%, 12%, 18%, 28%)
- Choose calculation type: Exclude GST (for sellers) or Include GST (for consumers)
- View: Net Amount, GST Amount, Total Amount, and CGST/SGST split
❓ FAQ
❓ What are the GST rates in India? ▼
Four main rates: 5%, 12%, 18%, 28%. Some items are 0% (exempted) and gold has 3%.
❓ CGST vs SGST vs IGST? ▼
CGST + SGST on intra-state sales (split equally). IGST on inter-state sales.
❓ How to calculate GST from total amount? ▼
Amount = Total × 100/(100+Rate). GST = Total - Amount. Use "Include GST" option.
❓ What items are GST exempt? ▼
Fresh milk, eggs, fruits, vegetables, bread, salt, unbranded atta/rice.
❓ When was GST implemented in India? ▼
July 1, 2017, replacing multiple indirect taxes.