GST Calculator India 2026

GST (Goods and Services Tax) is a unified indirect tax on goods and services in India, effective from 1st July 2017. It replaced multiple taxes like VAT, service tax, and excise duty. The main GST slabs are 0%, 5%, 12%, 18%, and 28%.

Formula: GST Amount = Price × GST Rate ÷ 100. Total = Price + GST Amount. Example: For ₹1,000 at 18% → GST = ₹180, Total = ₹1,180.

For intra-state transactions, GST is split equally: CGST (Central GST) + SGST (State GST). E.g., 18% = 9% CGST + 9% SGST. For inter-state transactions, only IGST (Integrated GST) at the full rate applies.

To extract GST from an inclusive price: Base = Total ÷ (1 + Rate/100). GST = Total – Base. E.g., ₹1,180 at 18% → Base = 1180/1.18 = ₹1,000, GST = ₹180.

Essential items are exempt: fresh vegetables, fruits, milk, eggs, cereals, bread, healthcare services, and educational services have 0% or nil GST.

India has 5 GST slabs: 0% (essentials), 5% (basic goods), 12% (processed food, computers), 18% (services, FMCG), 28% (luxury & sin goods). A special 3%/0.25% rate applies to gold and diamonds.