GST Calculator India 2026
Free GST Calculator with 4 modes: Add/Remove GST Calculator (exclusive & inclusive) with CGST+SGST vs IGST split across all 8 rate slabs (0%, 0.25%, 3%, 5%, 12%, 18%, 28%, 40%), Category-wise GST Rate Chart with HSN/SAC codes for 30+ goods and services, Input Tax Credit (ITC) Calculator with blocked credit under Section 17(5) and net cash liability computation, and GST Return Filing Calendar with GSTR-1, GSTR-3B, GSTR-9, CMP-08 due dates and QRMP scheme details. Updated for GST 2.0 reforms including compensation cess abolition and 40% sin goods rate.
What is GST (Goods and Services Tax)?
Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based indirect tax levied on every value addition in the supply chain. Implemented in India on July 1, 2017, GST replaced a complex web of indirect taxes including Excise Duty, VAT, Service Tax, CST, Entry Tax, and Octroi under a unified “One Nation, One Tax” framework.
GST is administered by the GST Council — a constitutional body chaired by the Union Finance Minister with state finance ministers as members. The tax is collected by both Central (CGST) and State (SGST/UTGST) governments for intra-state supplies, and as IGST for inter-state supplies.
GST Calculation Formula
| Calculation | Formula | Example (₹10,000 @ 18%) |
|---|---|---|
| Add GST (Exclusive) | GST = Price × Rate ÷ 100 Total = Price + GST | GST = ₹1,800 Total = ₹11,800 |
| Remove GST (Inclusive) | Base = Total × 100 ÷ (100 + Rate) GST = Total − Base | Base = ₹10,000 GST = ₹1,800 |
CGST, SGST & IGST — How They Work
| Type | When Applied | Goes To | Example (18% GST) |
|---|---|---|---|
| CGST | Intra-state supply | Central Government | 9% CGST |
| SGST/UTGST | Intra-state supply | State/UT Government | 9% SGST |
| IGST | Inter-state supply + Imports | Central (shared with states) | 18% IGST |
GST Rate Slabs — Complete Guide
| Rate | Category | Key Items |
|---|---|---|
| 0% | Essential / Exempt | Fresh food, milk, healthcare, education, individual insurance |
| 0.25% | Special | Rough precious/semi-precious stones |
| 3% | Precious Metals | Gold, silver, platinum jewellery |
| 5% | Merit / Daily Use | Packaged food, restaurants, cab aggregators, hotel rooms ≤₹7,500 |
| 18% | Standard | Electronics, banking, telecom, IT, cement, iron & steel |
| 28% | Luxury | Automobiles, AC, dishwashers, aerated drinks |
| 40% | Sin / De-merit | Pan masala, tobacco, cigarettes (post GST 2.0) |
Input Tax Credit (ITC) — How It Works
ITC is the mechanism that prevents cascading of tax (tax on tax). Registered businesses can offset GST paid on purchases against GST collected on sales.
| Step | Transaction | GST Impact |
|---|---|---|
| 1 | Buy raw materials ₹1,00,000 + 18% GST | ₹18,000 input tax (ITC available) |
| 2 | Manufacture and sell ₹2,00,000 + 18% GST | ₹36,000 output tax |
| 3 | Net GST payable | ₹36,000 − ₹18,000 = ₹18,000 (cash) |
Blocked ITC — Section 17(5)
ITC cannot be claimed on certain items under Section 17(5) of the CGST Act:
- Motor vehicles and conveyances (except for specific business use)
- Food, beverages, outdoor catering, beauty treatment
- Club memberships, health and fitness
- Rent-a-cab, life/health insurance (for employees — unless mandated)
- Construction of immovable property (for own use)
- Goods/services used for personal consumption
- Goods lost, stolen, destroyed, written off, or given as free samples
Use our ITC Calculator (Mode 3) to compute your net GST liability after claiming eligible ITC.
GST Registration — Thresholds & Requirements
| Category | Normal States | Special States |
|---|---|---|
| Goods Suppliers | ₹40 lakh | ₹20 lakh |
| Service Providers | ₹20 lakh | ₹10 lakh |
Mandatory registration regardless of turnover: Inter-state suppliers, e-commerce operators, persons liable for reverse charge, casual/non-resident taxable persons, input service distributors, and agents of a supplier.
Composition Scheme — For Small Businesses
| Parameter | Rule |
|---|---|
| Eligibility | Turnover up to ₹1.5 crore (goods) / ₹50 lakh (services) |
| Tax Rates | Manufacturers: 1% | Traders: 1% | Restaurants: 5% | Other services: 6% |
| Filing | CMP-08 quarterly + GSTR-4 annually |
| Restrictions | No ITC, no inter-state supply, no e-commerce, must mention “Composition Taxable Person” on bills |
Reverse Charge Mechanism (RCM)
Under RCM, the recipient pays GST instead of the supplier. RCM applies to:
- Goods Transport Agency (GTA) services
- Legal services by individual advocates
- Sponsorship services
- Director’s remuneration (sitting fees, commission)
- Security services by individuals/firms
- Renting of residential property to a registered person
- Import of services
RCM must be paid in cash — ITC cannot be used for RCM payment. However, ITC on RCM paid can be claimed for subsequent transactions.
HSN & SAC Codes
| Code System | Used For | Digits Required |
|---|---|---|
| HSN (Harmonized System of Nomenclature) | Goods | 4-digit (≤₹5Cr) / 6-digit (>₹5Cr) |
| SAC (Services Accounting Code) | Services | 6-digit |
HSN and SAC codes are mandatory on GST invoices and determine the applicable rate. Incorrect classification can attract penalties and interest.
GST Return Filing — Complete Guide
| Return | Purpose | Due Date | Who Files |
|---|---|---|---|
| GSTR-1 | Outward supplies (sales) | 11th of next month | Regular taxpayer |
| GSTR-3B | Summary + tax payment | 20th of next month | Regular taxpayer |
| GSTR-2B | Auto-generated ITC statement | 14th (auto) | All taxpayers |
| GSTR-9 | Annual return | 31st December | Turnover > ₹2 crore |
| GSTR-9C | Reconciliation statement | 31st December | Turnover > ₹5 crore |
| CMP-08 | Composition quarterly | 18th of next month | Composition dealer |
Use our TDS Calculator for TDS compliance alongside GST filings.
GST on Real Estate
| Property Type | GST Rate | ITC Available? |
|---|---|---|
| Under-construction (non-affordable) | 5% | ❌ No |
| Affordable housing (≤₹45L, area limit) | 1% | ❌ No |
| Ready-to-move with CC/OC | 0% (no GST) | N/A |
| Commercial rental (registered landlord) | 18% | ✅ Yes |
If buying under-construction property, use our Home Loan Calculator to factor in GST on total property cost.
GST on Gold & Jewellery
- Gold/silver/platinum: 3% on metal value
- Making charges: 5% on making charges
- Import: 3% IGST + Customs Duty
- Rough precious stones: 0.25%
GST Penalties & Interest
| Default | Penalty / Interest |
|---|---|
| Late GSTR-3B filing | ₹50/day (₹25 CGST + ₹25 SGST), max ₹10,000 |
| Nil GSTR-3B late | ₹20/day (₹10 + ₹10), max ₹10,000 |
| Late tax payment | 18% per annum interest |
| Late GSTR-9 | ₹200/day, max 0.5% of state turnover |
| Fraudulent ITC claim | 100% penalty + interest + prosecution |