Add GST to a price, remove GST from an inclusive amount, or split into CGST + SGST / IGST components. Built for Indian users.
India's Goods and Services Tax has four main rate slabs, plus exempt (0%) and special categories:
| Rate | Example Goods/Services |
|---|---|
| 0% | Essential food grains, fresh milk, eggs, fresh vegetables, salt, educational services |
| 5% | Packaged food, tea, coffee, medicines, economy class air travel |
| 12% | Processed foods, computers, mobile phones, business class air travel |
| 18% | Most services, consumer electronics, restaurants, hotel stays (₹2,500–₹7,500/night) |
| 28% | Luxury goods, automobiles, cigarettes, aerated drinks, premium hotels |
CGST (Central GST) and SGST (State GST) are levied simultaneously on intra-state transactions — goods or services sold within the same state. The total GST rate is split equally: an 18% GST on an intra-state sale means 9% CGST + 9% SGST. IGST (Integrated GST) applies to inter-state transactions — goods or services sold across state lines, or imports. IGST equals the full rate (18%) and is administered entirely by the central government, then apportioned to the destination state.
Normally, the supplier collects GST from the buyer and remits it to the government. Under the Reverse Charge Mechanism (RCM), specified in Section 9(3) and 9(4) of the CGST Act, the recipient of goods or services is liable to pay GST directly. RCM applies to specific transactions like import of services, goods from unregistered dealers (above threshold), and certain notified supply categories. Always verify whether RCM applies to your transaction before filing.