Goods & Services Tax

GST Calculator

Calculate net & gross amounts, add or remove GST, review intra-state CGST/SGST splits and inter-state IGST amounts with customer receipt history.

GST Parameters

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Tax Breakdown & Total

Enter an amount and GST rate, then click Calculate GST to view your result.

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Understanding GST (Goods & Services Tax)

What is GST?

The Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based indirect tax levied on every value addition in India. Implemented on 1st July 2017, it subsumed previous central and state levies including excise duty, service tax, VAT, and octroi into a single unified national tax system.

Intra-State vs. Inter-State

GST classification depends on where the supplier and buyer are located:

  • Intra-State Supply: Supplier & buyer in the same state/UT. Tax is shared equally between Central Government (CGST = 50%) and State Government (SGST/UTGST = 50%).
  • Inter-State Supply: Supplier & buyer in different states. The entire tax is levied as Integrated GST (IGST = 100%) and collected by the Centre.

Add GST vs. Remove GST

Add GST (Exclusive to Inclusive): Used by sellers when quoting net prices before tax. GST = (Base × Rate) ÷ 100, and Total = Base + GST.

Remove GST (Inclusive to Exclusive): Used to extract the original tax-free cost from an all-inclusive MRP. Taxable Base = (Gross × 100) ÷ (100 + Rate).

Standard GST Slabs in India

  • 0% (Exempt): Fresh food, unprocessed grains, milk, salt, basic healthcare.
  • 5%: Household essentials, packaged food items, economy air travel, textiles under limit.
  • 12%: Processed foods, business class air tickets, certain electronics.
  • 18%: Most consumer goods, IT services, financial services, telecom, restaurants.
  • 28% & 40%: Luxury vehicles, aerated sodas, sin goods, pan masala, and specific notified items.

What is the difference between CGST, SGST, and IGST?

CGST (Central GST) and SGST (State GST) apply when goods or services are sold within the same state (Intra-State trade). The total GST rate is divided equally between the Central and State governments (e.g. at 18%, CGST is 9% and SGST is 9%). IGST (Integrated GST) applies when transactions happen between two different states (Inter-State trade) and is collected by the Central Government before revenue-sharing.

How do I calculate reverse GST from a retail MRP?

To extract GST from an inclusive MRP price, use the reverse formula: Taxable Base = (MRP × 100) ÷ (100 + GST Rate). For instance, if an item costs ₹11,800 inclusive of 18% GST, the taxable base is (11,800 × 100) ÷ 118 = ₹10,000, and the embedded GST is ₹1,800.

What are HSN and SAC codes in GST?

HSN (Harmonized System of Nomenclature) is an 8-digit international commodity classification code used for goods, while SAC (Services Accounting Code) is used to categorize services. Businesses use these codes on tax invoices to determine the applicable statutory GST slab rate.

Is my financial data kept confidential and private?

Yes, 100%. Utility Seva executes all computations locally in your browser using client-side JavaScript. No financial values, customer names, or invoice details are ever transmitted over the network or stored on remote servers.