How to use the Indian GST calculator
- Enter the amount in rupees (₹).
- Choose whether the amount is exclusive or inclusive of GST.
- Select a GST rate (5%, 18%, 28%, or 40% for cess-heavy goods).
- Pick supply type: Intra-state splits tax into CGST + SGST/UTGST; Inter-state applies full IGST.
- Click Calculate to see a receipt-style breakdown on the right.
CGST, SGST, UTGST, and IGST explained
India’s GST is a dual model. On intra-state supplies (within the same state or union territory), tax is divided equally between the centre and state:
- CGST (Central GST) — collected by the central government
- SGST (State GST) or UTGST in union territories — collected by the state/UT
On inter-state supplies (across state borders), the full rate applies as IGST (Integrated GST), which is later apportioned between centre and consuming state.
Intra-state formulas
Inter-state formula
Worked example — ₹1,000 at 5% intra-state (exclusive)
Taxable value = ₹1,000. Total GST = ₹50. CGST = ₹25, SGST/UTGST = ₹25, IGST = ₹0. Total inclusive = ₹1,050.
Worked example — ₹1,000 at 5% inter-state (exclusive)
Taxable value = ₹1,000. IGST = ₹50. CGST and SGST are zero on inter-state invoices at source. Total inclusive = ₹1,050.
Indian GST rate slabs (2026)
| Rate | Typical goods & services |
|---|---|
| 0.25% | Rough diamonds |
| 1.5% | Cut & polished diamonds |
| 3% | Gold, silver, platinum (excluding making charges) |
| 5% | Essential goods, packaged food, transport |
| 12% | Processed foods, business-class air travel |
| 18% | Standard rate — most goods and services |
| 28% | Luxury, sin goods, automobiles |
| 40% | 28% GST + compensation cess on select items (e.g. luxury cars, tobacco) |
Rates and cess categories change via GST Council notifications — verify on gst.gov.in before filing GSTR returns.
GST inclusive vs exclusive amounts
If your invoice total already includes GST, select Inclusive of GST. The calculator backs out taxable value using the reverse formula from our GST calculator guide. For a fixed 5% slab without CGST/SGST split, try the 5% GST Calculator.
Who should use this tool?
- Small businesses & freelancers
- Quote CGST/SGST or IGST lines on invoices before uploading to the GST portal.
- E-commerce sellers
- Check inter-state IGST on marketplace settlements.
- Students & CA aspirants
- Practice intra vs inter-state splits with step-by-step receipt output.
More GST calculators
Explore country-specific and rate-specific GST tools, or read the full GST calculator guide for formulas and jurisdiction notes.
- By country
- By rate ($)
Also see our Sales Tax Calculator for U.S. state and local rates.