Add or remove GST instantly. Get CGST, SGST and IGST breakdown for all Indian GST slabs — 5%, 12%, 18% and 28%.
| Rate | Examples |
|---|---|
| 0% | Fresh vegetables, milk, curd, eggs, bread, salt, education, healthcare |
| 5% | Sugar, tea, coffee, edible oils, spices, restaurant food, economy hotels |
| 12% | Frozen meat, butter, cheese, packaged coconut water, clothes >₹1000 |
| 18% | Mobile phones, laptops, AC restaurants, most services, telecom, finance |
| 28% | AC cars, cement, tobacco, casinos, 5-star hotels, luxury goods |
India has five GST slabs: 0% (essential items like fresh vegetables, milk), 5% (basic food, transport), 12% (processed food, clothes above ₹1000), 18% (most services, electronics, restaurants), and 28% (luxury goods, cement, tobacco, automobiles).
For intra-state transactions (within the same state), GST is split equally into CGST (Central GST) and SGST (State GST). For inter-state transactions (between states), IGST (Integrated GST) is charged at the full GST rate.
To remove GST from a GST-inclusive price, use: Base Price = Total Price × 100 ÷ (100 + GST%). For example, ₹1180 at 18%: Base = 1180 × 100 ÷ 118 = ₹1000. Our calculator does this automatically.
Most restaurants charge 5% GST (without input tax credit). Hotels with room tariff above ₹7500 may charge 18% on food. Delivery apps like Swiggy and Zomato charge 5% GST.
No. Exports are zero-rated under GST. Exporters can claim a refund of input tax credits or export under a bond/letter of undertaking without paying GST.
The Goods and Services Tax (GST) was introduced in India on 1 July 2017, replacing a complex web of over a dozen central and state taxes including VAT, service tax, excise duty, entry tax, and octroi. The "One Nation, One Tax" reform aimed to eliminate the cascading effect of taxes (tax on tax) and create a unified national market. Today, GST is administered by the GST Council, a constitutional body with representation from all states and the Centre.
Any business with annual turnover exceeding ₹40 lakh (for goods) or ₹20 lakh (for services) must register for GST. The threshold is ₹10 lakh for special category states (northeastern states, Uttarakhand, Himachal Pradesh). E-commerce sellers must register regardless of turnover. Voluntary registration below the threshold is also permitted and can be beneficial to claim input tax credit.
The most significant feature of GST is the Input Tax Credit mechanism. A business that pays GST on purchases (inputs) can offset that amount against GST collected on sales (output). This eliminates the cascading tax problem. For example: a manufacturer pays 18% GST on raw materials. They sell the finished product with 18% GST. They only deposit the difference — effectively taxing only the value added at each stage.
Businesses with turnover below ₹1.5 crore can opt for the Composition Scheme — pay GST at a flat rate (1% for traders, 5% for restaurants, 6% for services) on turnover without maintaining detailed GST records or claiming ITC. Simpler compliance but no ITC benefit and cannot issue GST-registered invoices to corporate buyers.