GST Calculator

India has five GST slab rates: 0% for essential items like fresh food and newspapers; 5% for household necessities such as sugar and tea; 12% for processed goods like computers and mobile phones; 18% as the standard rate for most services and goods like shampoo and AC restaurants; and 28% for luxury items, sin goods, and demerit products such as automobiles, tobacco, and aerated drinks.

ITC can be claimed only on goods and services used for business purposes. Restrictions apply under Section 17(5) of the CGST Act — ITC is blocked for motor vehicles (with exceptions), food and beverages, membership fees, and goods lost or destroyed. Additionally, ITC is available only if the supplier has filed GSTR-1 and the details reflect in GSTR-2B.

CGST (Central GST) is collected by the central government and SGST (State GST) by the state government for intra-state transactions — the total GST rate is split equally. IGST (Integrated GST) is collected by the centre for inter-state transactions and imports, representing the full GST rate without splitting. The destination state receives the SGST portion of IGST through settlement mechanisms.

When the MRP includes GST, use reverse calculation: divide the total price by (1 + GST rate/100). For example, if ₹1,180 includes 18% GST, the base price is ₹1,180 / 1.18 = ₹1,000, and GST is ₹180. Use the inclusive mode in the calculator for instant results without manual computation.

The composition scheme under Section 10 of the CGST Act allows small taxpayers with turnover up to ₹1.5 crore (₹75 lakh for special category states) to pay GST at a flat rate of 1% (manufacturers/traders) or 6% (restaurants) with reduced compliance. Such dealers cannot collect GST from customers or claim ITC, and must mention "Composition Taxable Person" on their invoices.

Under the reverse charge mechanism, the recipient of goods or services is liable to pay GST instead of the supplier. RCM applies to specific categories such as purchases from unregistered dealers, legal services by advocates, sponsorship services, and transport of goods by GTA. The recipient must self-invoice and pay GST under RCM while being eligible to claim ITC on the same, provided the goods or services are used for business purposes.

Late filing of GST returns attracts a late fee of ₹50 per day (₹25 each for CGST and SGST) for every day of delay, subject to a maximum of ₹5,000 per return. For GSTR-3B, the total late fee is capped at ₹10,000 (₹5,000 each under CGST and SGST). Additionally, interest at 18% per annum is payable on the net tax liability from the due date until the date of actual payment.

Goods imported into India are subject to IGST along with Basic Customs Duty (BCD). IGST is calculated on the assessable value plus BCD plus any other applicable duties. For example, if the assessable value is ₹1,00,000, BCD at 10% is ₹10,000, and IGST at 18%, then IGST = 18% of (₹1,00,000 + ₹10,000) = ₹19,800. A Social Welfare Surcharge at 10% of BCD may also apply, and importers can claim ITC of the IGST paid.

E-commerce operators facilitating the supply of goods or services must collect Tax at Source (TCS) at 1% (0.5% CGST + 0.5% SGST) on net taxable supplies. They must register for GST compulsorily regardless of turnover threshold. Online information and database access or retrieval services (OIDAR) provided by foreign entities to unregistered Indian customers are taxed at 18% IGST under the reverse charge mechanism.

ITC can be claimed by registered taxpayers on GST paid for goods and services used in the course or furtherance of business. To claim ITC, you must possess a valid tax invoice, the goods or services must have been received, and the supplier must have filed GSTR-1 with the details reflecting in GSTR-2B. ITC cannot be claimed on goods lost, stolen, destroyed, or used for personal consumption, and must be claimed before November 30 of the following financial year or the date of filing the annual return, whichever is earlier.