GST Calculator: CGST / SGST / IGST + Inclusive / Exclusive

Calculate the CGST + SGST (intra-state) or IGST (inter-state) split. 0/5/18/40% rates (GST 2.0, from 22 Sep 2025). Both price-inclusive and exclusive modes.

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GST (Goods and Services Tax) was implemented in India from 1 July 2017. It consists of CGST + SGST/UGST + IGST + Cess (on luxury goods). On intra-state supply, CGST + SGST is levied as an equal split (e.g., 18% GST = 9% CGST + 9% SGST). On inter-state supply, full IGST (18%) is levied — credit is transferred to the recipient state.

This free GST Calculator takes the base amount, GST rate (0/5/18/40%, plus 3% for gold and silver), transaction type (intra/inter-state), and mode (inclusive/exclusive) as input. Outputs: base amount, total GST, CGST share, SGST share, IGST (if inter-state), final invoice total.

GST rates from 22 September 2025 (GST 2.0): - 0% / Exempt: many unprocessed foods, healthcare and education services - 5%: the merit rate for many essentials - 18%: the standard rate for most goods and services - 40%: a short list of luxury and sin goods - Special rates: 3% on gold, silver and jewellery; 1.5% on cut and polished diamonds; 0.25% on rough diamonds The earlier 12% and 28% slabs were folded into these. Check the notified rate for your item's HSN/SAC code.

Inclusive vs Exclusive: "Inclusive" means GST is already included in the MRP (typical for retail). Reverse calculation: base = total / (1+rate/100). "Exclusive" means GST is added on top of the base price (B2B invoices, services). Forward calc: total = base * (1+rate/100).

GST registration is mandatory for turnover > Rs 40L (goods) or > Rs 20L (services). Voluntary registration is possible at any turnover. Input Tax Credit (ITC) is available to registered businesses — you can reduce your output GST by the GST already paid on inputs.

Late filing fee + interest: GSTR-3B / GSTR-1 Rs 50/day (Rs 25 CGST + Rs 25 SGST), capped by turnover at Rs 2,000 / Rs 5,000 / Rs 10,000; Nil return Rs 20/day, capped at Rs 500; GSTR-9 Rs 50 / Rs 100 / Rs 200 a day by turnover, capped at 0.04% / 0.04% / 0.5% of turnover (optional up to Rs 2 crore). Plus 18% p.a. interest on tax outstanding from the due date. GSTR-3B monthly, GSTR-1 monthly/quarterly. GSTR-9 annual.

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Open GST Calculator (Free) — CGST / SGST / IGST Split India →

Frequently Asked Questions (FAQ)

When is GST registration mandatory?
For goods suppliers, turnover > Rs 40 lakh (special category states > Rs 20L); for service providers, > Rs 20L (special category > Rs 10L). E-commerce sellers, inter-state suppliers, and casual taxable persons have no threshold exemption — registration is mandatory from day 1.
What is the difference between CGST and SGST?
On intra-state supply (within the same state), CGST (Central GST, goes to the Centre) and SGST (State GST, goes to the state government) are levied in an equal split. On inter-state supply, IGST is levied (at the full rate, collected by the Centre and credit transferred to the recipient state). For UTs, UTGST applies.
How do you calculate a GST inclusive price?
Formula: Base price = Inclusive price / (1 + GST rate/100). Example: Item MRP Rs 590 (inclusive of 18% GST). Base = 590 / 1.18 = Rs 500. GST = Rs 90. This reverse calculation is useful for retail invoices where the MRP is shown.
What is the Composition Scheme?
A simplified scheme for small businesses (turnover < Rs 1.5 cr for goods, < Rs 50 lakh for services). A lower rate (1% for manufacturers, 5% for restaurants, 6% for other services) is charged flat on turnover. However, you cannot claim Input Tax Credit. This is useful for B2C businesses.
What is the GST late filing penalty?
GSTR-3B / GSTR-1: Rs 50/day (CGST Rs 25 + SGST Rs 25), capped by turnover at Rs 2,000 (up to Rs 1.5 crore), Rs 5,000 (Rs 1.5-5 crore) or Rs 10,000 (above Rs 5 crore). Nil return: Rs 20/day, capped at Rs 500. Plus 18% p.a. interest on outstanding tax from due date till payment. GSTR-1 + 3B is monthly/quarterly. Yearly GSTR-9 is due by Dec 31.

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Aumsetu is a non-commercial personal community initiative by Deepak Singla, an AMFI-registered Mutual Fund Distributor (ARN-76535). It is not a company. It provides free calculators, PDF generators and workflow utilities for Mutual Fund Distributors in India.

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