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

For transactions within the same state (intra-state), GST is divided equally into Central GST (CGST) and State GST (SGST). For transactions across different states (inter-state), Integrated GST (IGST) is collected by the central government and equals the full tax rate.

How do I extract GST from an inclusive retail price?

To extract GST from an inclusive price: Base Amount = Total Price / (1 + GST% / 100). The GST Amount is Total Price minus Base Amount.

Can business owners claim Input Tax Credit (ITC) on GST?

Yes, registered businesses can claim Input Tax Credit on GST paid on business purchases and inputs to offset against their output tax liability.

GST Calculator — Free Online Calculator

About the GST Calculator

The CalcNest GST Calculator makes it effortless for business owners, freelancers, accountants, and consumers to calculate or reverse-calculate Goods & Services Tax (GST). Generate exact CGST and SGST splits instantly for billing, invoicing, and tax filing.

Mathematical Formula

Exclusive: GST = (Amount × Rate) / 100 | Inclusive: Base = Amount / (1 + Rate / 100)

Exclusive GST calculates the additional tax to be added on top of a net price. Inclusive GST determines the original base price and embedded tax portion from a gross MRP price.

Variables & Components

Base Net Base Amount: Original price of goods or services before GST is added.

Rate GST Rate %: Applicable GST slab (Standard slabs: 5%, 12%, 18%, 28%).

CGST Central GST: Central government share of tax (Exactly 50% of total GST for intra-state).

SGST State GST: State government share of tax (Exactly 50% of total GST for intra-state).

Total Gross Invoice Amount: Final price payable by the consumer inclusive of all taxes.

Worked Example: ₹10,000 Product with 18% GST (Exclusive & Inclusive)

Calculating invoice tax for a product costing ₹10,000 under the 18% GST rate bracket.

Step-by-Step Calculation

Exclusive Mode: GST Amount = (10,000 × 18) / 100 = ₹1,800
CGST (9%) = ₹900, SGST (9%) = ₹900
Total Gross Payable = ₹10,000 + ₹1,800 = ₹11,800
Inclusive Mode (if ₹10,000 was MRP): Base Price = 10,000 / (1 + 0.18) = ₹8,474.58
Embedded GST Amount = ₹10,000 - ₹8,474.58 = ₹1,525.42 (CGST = ₹762.71, SGST = ₹762.71)

Final Result: Exclusive: Total ₹11,800 (GST ₹1,800) | Inclusive: Base ₹8,474.58 (GST ₹1,525.42)

How to Use This Calculator

Select whether you want GST Exclusive (Add GST) or GST Inclusive (Extract GST from total).

Enter the transaction amount in Indian Rupees.

Click on standard GST rate pills (5%, 12%, 18%, 28%) or enter a custom tax percentage.

View the exact Net Base, Total GST, CGST, and SGST breakdowns instantly.

Frequently Asked Questions

India follows a multi-tiered GST structure with standard slabs of 5% (essential goods), 12% (standard rate 1), 18% (standard rate 2 / most services), and 28% (luxury items and demerit goods), along with special rates like 3% on gold.

GST Calculator

About the GST Calculator

Mathematical Formula

Variables & Components

Worked Example: ₹10,000 Product with 18% GST (Exclusive & Inclusive)

Step-by-Step Calculation

How to Use This Calculator

Frequently Asked Questions

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