When is IGST charged instead of CGST + SGST?

IGST applies on inter-state supplies, imports and supplies to/from SEZs. For intra-state supplies, CGST + SGST applies equally.

Can I claim input GST credit?

Yes, if you're a GST-registered business. Input tax credit (ITC) lets you offset GST paid on inputs against GST collected on outputs.

Which items are GST-exempt?

Fresh produce, milk, eggs, education, healthcare, public transport, residential rentals and a few essentials are GST-exempt or nil-rated.

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Taxes

GST Calculator

Compute GST inclusive and exclusive amounts with full CGST/SGST/IGST breakup.

Inputs

Base amount

₹0₹1,000₹1,00,00,000

GST rate

Custom rate

0%1850%

Amount is inclusive of GSTInter-state supply (IGST)

Results

Base amount

₹1,000

GST amount

₹180

Total amount

₹1,180

CGST + SGST split

CGST (9%): ₹90.00
SGST (9%): ₹90.00

Total

₹1,180

Base₹1,000

GST₹180

What is GST?

Goods and Services Tax (GST) is India's unified indirect tax replacing VAT, service tax, excise duty and more. It applies on the supply of goods and services nationwide.

GST has four standard slabs: 5%, 12%, 18% and 28%. Plus a few special rates: 0% for essentials, 0.25% for rough diamonds, 3% for gold.

GST splits into CGST (Central) and SGST (State) for intra-state supply, or IGST for inter-state supply.

GST formula

GST = Base × (Rate / 100) | Base = Inclusive / (1 + Rate/100)

Use the first form when starting from a pre-tax (base) amount.
Use the second form to extract base from a tax-inclusive price.
Total = Base + GST
For intra-state: CGST = SGST = GST / 2

Example: ₹1,000 base at 18% GST

Base amount: ₹1,000
GST rate: 18%
GST amount: ₹180
CGST (9%): ₹90
SGST (9%): ₹90
Total payable: ₹1,180

₹1,000 + 18% GST = ₹1,180, split equally as CGST and SGST for intra-state supplies.

Frequently asked

When to calculate GST

1Invoicing and billing for business customers.
2Reverse-calculating base price from MRP.
3Tax filing — separate CGST/SGST/IGST entries.
4Pricing decisions when comparing competitor MRPs.
5Verifying restaurant and online order bills.

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