What is the difference between CGST, SGST and IGST?

For intra-state supply (seller and buyer in the same state): CGST = half the GST rate, SGST = other half. For inter-state supply (different states): only IGST applies at the full GST rate. CGST goes to central government, SGST to the state government, IGST to central government (then apportioned).

What are the GST slab rates in India?

India has 5 main GST slabs: 0% (essential goods: rice, wheat, milk, education), 5% (basic necessities: packaged food, transport), 12% (processed food, mobile phones, clothes >₹1,000), 18% (most goods/services: electronics, restaurants, software), 28% (luxury goods: cars, ACs, tobacco, aerated drinks).

GST Calculator Guide – Add/Remove GST India 2024

A complete guide to calculating GST in India — adding tax to a base price, removing it from an MRP, and understanding CGST, SGST and IGST breakdowns.

Add or remove GST from any amount — instant CGST, SGST and IGST breakup.

Open GST Calculator →

GST Formulas

Add GST: GST Amount = Base × Rate / 100 → Total = Base + GST Amount

Remove GST (reverse): Base = Total ÷ (1 + Rate/100) → GST Amount = Total − Base

Example — Add 18%: Base ₹1,000 → GST ₹180 → Total ₹1,180.

Example — Remove 18%: Total ₹1,180 → Base = 1180 ÷ 1.18 = ₹1,000 → GST = ₹180.

GST Slab Rates in India

Rate	Category Examples
0%	Fresh vegetables, milk, eggs, education, healthcare
5%	Packaged food, common medicines, transport services
12%	Processed food, clothes >₹1,000, mobile phones, construction
18%	Electronics, restaurants (AC), IT services, most goods
28%	Cars, ACs, tobacco, aerated drinks, luxury goods

CGST, SGST and IGST Explained

GST is a dual tax. The same rate is shared between the central and state government:

Intra-state transaction (same state): 18% GST = 9% CGST + 9% SGST.
Inter-state transaction (different states): 18% GST = 18% IGST (no split).

Both give the same final price to the buyer. The split only matters for which government receives the revenue.

How to Use the GST Calculator

Select Add GST (base price → total) or Remove GST (total → base price).
Enter the amount.
Choose the GST rate (5%, 12%, 18%, 28%) or type a custom rate.
Select Intra-state or Inter-state for CGST/SGST or IGST breakup.
The result shows base amount, GST amount, CGST, SGST/IGST, and total.

Frequently Asked Questions

How is GST calculated in India?

Add GST: GST Amount = Base × Rate / 100; Total = Base + GST. Remove GST: Base = Total ÷ (1 + Rate/100); GST = Total − Base.

What is CGST, SGST and IGST?

Intra-state: CGST = SGST = GST rate / 2. Inter-state: IGST = full GST rate. Buyer pays the same price either way; only the government receiving the tax differs.

What are the GST slabs in India?

0% (essentials), 5% (basic goods), 12% (processed goods), 18% (most goods/services), 28% (luxury/demerit goods). Some items like gold have special 3% rate.