GST Calculator

Four standard slabs: 5% (essentials, packaged food), 12% (processed food, medicines, mobiles), 18% (most services, software, restaurants, bank fees, consulting), 28% (luxury cars, tobacco, aerated drinks, cement). Plus 0% on unprocessed food grains and some essentials.

CGST = Central GST (goes to central govt), SGST = State GST (goes to state govt), IGST = Integrated GST (inter-state transactions, later split between Centre and destination state). For intra-state supply, GST is split equally between CGST and SGST. For inter-state, full amount is IGST.

Yes, if you are a GST-registered business. ITC lets you reduce the GST you pay on sales by the GST you already paid on purchases. Conditions: valid tax invoice, supplier filed their GSTR-1, goods/services received, you filed GSTR-3B on time.

Mandatory if turnover exceeds ₹40 lakh (₹20 lakh for services, ₹10 lakh for special-category states). Compulsory registration regardless of turnover for: inter-state suppliers, e-commerce sellers, casual taxable persons, agents, TDS/TCS deductors.

Small businesses (turnover < ₹1.5 crore) can opt for a simplified Composition Scheme — pay flat rate (1-6% depending on business type) without ITC claim. Quarterly GSTR-4 filing instead of monthly GSTR-3B.

MRP (Maximum Retail Price) includes GST. The "base price" on your bill is what the product costs pre-tax. GST is calculated ON the base price and shown separately, but MRP cannot be exceeded.

If gross amount is ₹118 at 18% GST: Base = 118 / 1.18 = ₹100, GST = ₹18. Our calculator's "Remove GST" mode does this automatically.

Under RCM, the recipient pays GST instead of the supplier — applicable to specific notified services (GTA transport, legal services from advocates, sponsorship, goods from unregistered suppliers to registered ones).