GST Calculator
- Net amount
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- Total GST
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- Amount with GST
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- Tax split
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Checked against: 1,000 + 18% GST = 1,180 (CGST 90 + SGST 90); 1,180 inclusive of 18% = 1,000 net Last reviewed:
Sources and method
- GST rates for goods and services - Central Board of Indirect Taxes and Customs (CBIC)
- Goods and Services Tax (India) - Wikipedia
An illustration for general information, not financial advice, a quotation or an offer of credit. Figures from a lender or employer will differ.
To add GST, multiply by (1 + rate): ₹1,000 + 18% GST = ₹1,180. To remove GST from an inclusive price, divide by (1 + rate): ₹1,180 ÷ 1.18 = ₹1,000. Within one state, the GST splits equally into CGST and SGST.
Goods and Services Tax is charged on almost every sale in India, and the rate structure was simplified on 22 September 2025 (often called GST 2.0). This calculator adds GST to a net price or takes it out of a GST-inclusive one at any rate, and shows how the tax divides between the Centre and the state.
The formulas
Adding GST: GST = Net × Rate ÷ 100, and Gross = Net + GST = Net × (1 + Rate ÷ 100)
Removing GST: Net = Gross ÷ (1 + Rate ÷ 100), and GST = Gross − Net
For an intra-state sale, CGST = SGST = GST ÷ 2. For an inter-state sale, IGST = GST.
Worked examples
Invoicing a service at 18%
A designer in Pune bills a client in Pune ₹25,000 for a project. GST at 18% is 25,000 × 0.18 = ₹4,500, so the invoice total is ₹29,500, shown as CGST 9% (₹2,250) and SGST 9% (₹2,250). If the client were in Bengaluru, the same ₹4,500 would appear as IGST 18%.
Finding the tax in a shop price
A product’s MRP is ₹2,360, inclusive of 18% GST. The price before tax is 2,360 ÷ 1.18 = ₹2,000, so it carries ₹360 of GST. Taking 18% off ₹2,360 would wrongly give ₹1,935.20.
An item at the 5% rate
A grocery item costs ₹840 including 5% GST. Net price: 840 ÷ 1.05 = ₹800; GST: ₹40, split ₹20 CGST and ₹20 SGST.
GST rates after 22 September 2025
The 56th GST Council meeting replaced the old four-slab structure (5%, 12%, 18%, 28%) with two main rates, 5% and 18%, plus a 40% rate for a short list of demerit goods. Most items previously at 12% moved to 5%, and most at 28% moved to 18%. Some special rates and exemptions continue.
| Rate | Typical scope | CGST + SGST (within a state) | IGST (between states) |
|---|---|---|---|
| 5% | Merit rate: most food items, everyday essentials, many medicines | 2.5% + 2.5% | 5% |
| 18% | Standard rate: most goods and services | 9% + 9% | 18% |
| 40% | Demerit rate: a limited list of luxury and sin goods | 20% + 20% | 40% |
| 3% | Special rate: gold, silver and jewellery | 1.5% + 1.5% | 3% |
| 0.25% | Special rate: rough precious and semi-precious stones | 0.125% + 0.125% | 0.25% |
Which rate applies depends on the classification of your goods (HSN code) or service (SAC code), not on the general description. For anything you invoice or file, confirm the rate against the CBIC rate notifications or with a chartered accountant.
Adding GST: quick reference
| Net price | With 5% GST | With 18% GST | With 40% GST |
|---|---|---|---|
| ₹100 | ₹105.00 | ₹118.00 | ₹140.00 |
| ₹500 | ₹525.00 | ₹590.00 | ₹700.00 |
| ₹1,000 | ₹1,050.00 | ₹1,180.00 | ₹1,400.00 |
| ₹5,000 | ₹5,250.00 | ₹5,900.00 | ₹7,000.00 |
| ₹10,000 | ₹10,500.00 | ₹11,800.00 | ₹14,000.00 |
| ₹50,000 | ₹52,500.00 | ₹59,000.00 | ₹70,000.00 |
| ₹100,000 | ₹105,000.00 | ₹118,000.00 | ₹140,000.00 |
Removing GST: quick reference
| Inclusive price | 5% GST | 18% GST | 40% GST |
|---|---|---|---|
| ₹100 | ₹95.24 + ₹4.76 | ₹84.75 + ₹15.25 | ₹71.43 + ₹28.57 |
| ₹500 | ₹476.19 + ₹23.81 | ₹423.73 + ₹76.27 | ₹357.14 + ₹142.86 |
| ₹1,000 | ₹952.38 + ₹47.62 | ₹847.46 + ₹152.54 | ₹714.29 + ₹285.71 |
| ₹5,000 | ₹4,761.90 + ₹238.10 | ₹4,237.29 + ₹762.71 | ₹3,571.43 + ₹1,428.57 |
| ₹10,000 | ₹9,523.81 + ₹476.19 | ₹8,474.58 + ₹1,525.42 | ₹7,142.86 + ₹2,857.14 |
| ₹50,000 | ₹47,619.05 + ₹2,380.95 | ₹42,372.88 + ₹7,627.12 | ₹35,714.29 + ₹14,285.71 |
| ₹100,000 | ₹95,238.10 + ₹4,761.90 | ₹84,745.76 + ₹15,254.24 | ₹71,428.57 + ₹28,571.43 |
Why you divide rather than subtract
GST is 18% of the net price, not of the inclusive total. In ₹1,180, the GST of ₹180 is 18% of ₹1,000 but only 15.25% of ₹1,180. Subtracting 18% of the total therefore takes off too much. The same logic applies to removing any tax or reversing any percentage increase — the reverse percentage calculator explains it in more depth.
A handy shortcut: the GST share of an inclusive price is Rate ÷ (100 + Rate). At 18% that is 18/118, about 15.25%; at 5% it is 5/105, about 4.76%.
Common mistakes
- Taking the GST percentage off an inclusive price. Divide by 1.18, do not multiply by 0.82.
- Charging CGST + SGST on an inter-state sale. Supplies across state lines carry IGST.
- Using an old slab. Rates of 12% and 28% no longer apply to most items after 22 September 2025.
- Counting GST as income. GST collected is owed to the government; work out your margin on the net price.
- Rounding the halves separately. Work out the total GST first, then split it, so CGST and SGST stay equal.
This calculator is for general information and quick checks. It is not tax advice, and it does not handle cess, reverse charge, composition scheme rates or input tax credit.
Frequently asked questions
How do I add GST to a price?
Multiply the net price by 1 plus the GST rate. At 18%, a net price of ₹1,000 becomes 1,000 × 1.18 = ₹1,180, of which ₹180 is GST.
How do I remove GST from an inclusive price?
Divide the inclusive price by 1 plus the GST rate. ₹1,180 including 18% GST is 1,180 ÷ 1.18 = ₹1,000 before tax. Taking 18% off ₹1,180 gives ₹967.60, which is wrong.
What are the GST rates after GST 2.0?
From 22 September 2025 the main rates are 5% for essentials and everyday goods, 18% as the standard rate, and 40% for a short list of luxury and demerit goods, with 12% and 28% removed as general slabs. Special rates such as 3% on gold and 0.25% on rough diamonds continue, and many basic items are exempt. Always check the current notified rate for your specific goods or service.
How is GST split into CGST and SGST?
On a sale within one state, the GST is split equally between the Centre (CGST) and the state (SGST). 18% GST is 9% CGST plus 9% SGST. On a sale between states, the whole amount is charged as IGST instead. In Union Territories without a legislature, UTGST replaces SGST.
Is GST charged on the discounted price?
Generally yes. A discount shown on the invoice at the time of sale reduces the value GST is charged on. Discounts given later are treated differently and depend on conditions in the GST law.
What is the GST on a price of ₹100 including 18%?
₹15.25. The net price is 100 ÷ 1.18 = ₹84.75, and the GST is the remaining ₹15.25 (₹7.63 CGST and ₹7.63 SGST after rounding).