SalaryGrid - Tools • Calculators • Career
5%, 12%, 18%, 28% SlabsCGST, SGST & IGST Split

GST Calculator India (Inclusive & Exclusive)

Calculate Goods & Services Tax for 5%, 12%, 18%, and 28% tax rates. Add GST to net amounts or extract pre-tax base values from gross invoices with complete CGST and SGST splits.

GST Calculation Mode

₹
Total Amount (Gross)
₹11,800.00
GST Tax Amount (18%): +₹1,800.00
Net Amount (Before Tax)₹10,000.00
CGST (9%)₹900.00
SGST (9%)₹900.00
Quick Actions:

How to Calculate GST: Inclusive vs Exclusive Formulas

Depending on whether you are issuing an invoice (adding GST) or auditing an expense receipt (removing GST):

Mode 1: Add GST (GST Exclusive)

Forward
GST Amount = (Base Cost × GST%) ÷ 100
Total Invoiced = Base Cost + GST Amount

Example: For a base cost of ₹10,000 at 18% GST:
GST = (10,000 × 18) / 100 = ₹1,800 ➔ Total: ₹11,800

Mode 2: Remove GST (GST Inclusive)

Reverse GST
Base Cost = Total Invoiced ÷ [ 1 + (GST% ÷ 100) ]
GST Amount = Total Invoiced - Base Cost

Example: For a gross bill of ₹11,800 at 18% GST:
Base = 11,800 / 1.18 = ₹10,000 (GST = ₹1,800)

CGST vs SGST vs IGST: How Tax is Distributed

Under India's dual GST framework, tax distribution depends on the location of the supplier and recipient:

CGST (Central GST)

Intra-State (50%)

Collected by the Central Government on intra-state supplies of goods and services (e.g., transaction between Mumbai and Pune).

SGST / UTGST (State GST)

Intra-State (50%)

Collected by the respective State or Union Territory Government on transactions occurring within their state borders.

IGST (Integrated GST)

Inter-State (100%)

Collected by the Central Government on inter-state movements (e.g. Bengaluru to Delhi) and apportioned between Centre and destination state.

The 4-Tier GST Tax Slabs in India (5%, 12%, 18%, 28%)

Overview of standard goods, services, and categories under each tax slab:

5% GST

Essential Items

Packaged food grains, tea, coffee, edible oils, footwear below ₹1,000, medicines, railway tickets, economy flights.

12% GST

Standard Goods

Processed foods, cell phones, business class air travel, work contracts, non-leather footwear above ₹1,000.

18% GST (Primary)

Services & Tech

IT & software development, telecom, banking, insurance, hotel dining, personal care items, capital goods.

28% GST

Luxury & Sin Goods

Automobiles, luxury motorcycles, aerated beverages, tobacco, high-end electronics, air conditioners, cement.

GST Calculation Matrix for Common Invoice Amounts

Quick reference table showing exclusive GST additions across standard amounts:

Net Base Amount5% GST12% GST18% GST (Standard)28% GST (Luxury)
₹1,000₹50 (Total: ₹1,050)₹120 (Total: ₹1,120)₹180 (Total: ₹1,180)₹280 (Total: ₹1,280)
₹5,000₹250 (Total: ₹5,250)₹600 (Total: ₹5,600)₹900 (Total: ₹5,900)₹1,400 (Total: ₹6,400)
₹10,000₹500 (Total: ₹10,500)₹1,200 (Total: ₹11,200)₹1,800 (Total: ₹11,800)₹2,800 (Total: ₹12,800)
₹25,000₹1,250 (Total: ₹26,250)₹3,000 (Total: ₹28,000)₹4,500 (Total: ₹29,500)₹7,000 (Total: ₹32,000)
₹50,000₹2,500 (Total: ₹52,500)₹6,000 (Total: ₹56,000)₹9,000 (Total: ₹59,000)₹14,000 (Total: ₹64,000)
₹1,00,000₹5,000 (Total: ₹1,05,000)₹12,000 (Total: ₹1,12,000)₹18,000 (Total: ₹1,18,000)₹28,000 (Total: ₹1,28,000)

Frequently Asked Questions

Answers regarding Indian GST calculations, CGST/SGST/IGST tax splits, inclusive invoicing, and service rates.

What is the difference between GST Inclusive and GST Exclusive?

GST Exclusive means the tax amount has not yet been added to the base price (e.g. Base ₹10,000 + 18% GST ₹1,800 = Total ₹11,800). GST Inclusive means the displayed price already includes the tax component, and the calculator reverse-calculates the original pre-tax base (e.g. ₹11,800 total includes ₹10,000 base + ₹1,800 GST).

How are CGST and SGST divided on intra-state transactions?

For sales and purchases made within the same state (intra-state), the total GST rate is divided equally (50:50) between the Central Government (CGST) and the State Government (SGST/UTGST). For example, on an 18% GST item, 9% is CGST and 9% is SGST.

When is IGST (Integrated GST) applicable in India?

Integrated GST (IGST) applies to all inter-state transactions (where the supplier and buyer are located in different states or union territories) as well as imported goods and services. The entire GST percentage (e.g. 18%) is charged as IGST directly to the Central Government.

What is the formula to calculate GST from a gross inclusive price?

To reverse-calculate GST from an inclusive price: Pre-Tax Base Amount = Invoiced Amount ÷ [ 1 + (GST Rate% ÷ 100) ]. The GST Tax Amount = Invoiced Amount - Pre-Tax Base Amount.

Which GST rate applies to IT, freelance, and software services in India?

Information Technology (IT) services, software development, SaaS products, freelance consulting, and digital services are classified under SAC code 9983 and attract a standard 18% GST rate in India.

Financial & Statutory Disclaimer
Last Updated: September 2026

All calculations and financial outputs on SalaryGrid are estimates based on prevailing Indian statutory rules and standard mathematical formulas. Actual numbers may vary based on individual employer compensation policies, state-specific professional taxes, non-taxable allowances, and official banking terms. Always consult a qualified Chartered Accountant (CA) or certified financial planner before making legal or tax decisions.

Statutory Basis: Central Goods & Services Tax (CGST) Act, 2017 & Standard 4-Tier Slabs (5%, 12%, 18%, 28%)

Related Tools & Calculators