Add GST to a price or take it out of a GST-inclusive amount, with the CGST, SGST and IGST split ready for your invoice.
Since 22 Sep 2025 most items are 5% or 18%. 12% and 28% are kept here for older bills.
Adding GST to a price before tax:
GST amount = Price × GST rate ÷ 100 Total price = Price + GST amountRemoving GST from a price that already includes it:
Price before GST = Inclusive price ÷ (1 + GST rate ÷ 100) GST amount = Inclusive price − Price before GSTExample: an item sold for ₹1,180 including 18% GST has a base price of 1180 ÷ 1.18 = ₹1,000 and GST of ₹180. In the same state that is ₹90 CGST + ₹90 SGST. Across states it is ₹180 IGST.
| Sale | Tax charged | Example at 18% |
|---|---|---|
| Within the same state (intra-state) | CGST + SGST, half each | 9% CGST + 9% SGST |
| To another state (inter-state) | IGST, full rate | 18% IGST |
| Within a Union Territory without a legislature | CGST + UTGST | 9% CGST + 9% UTGST |
The GST Council cut the main slabs to two from 22 September 2025. Always confirm the rate for your HSN/SAC code before you file.
| Rate | Typically applies to |
|---|---|
| 0% | Exempt essentials such as fresh produce, milk, and some health and education services |
| 0.25% / 3% | Rough diamonds / gold, silver and jewellery |
| 5% | Daily-use goods, many food items, restaurant services (without ITC) |
| 18% | Most goods and services: electronics, most professional services, software |
| 40% | Luxury and sin goods such as aerated drinks and high-end cars |
Divide the inclusive price by (1 + rate ÷ 100). For ₹1,180 at 18%: 1180 ÷ 1.18 = ₹1,000 before GST, so the GST is ₹180. Choose "Remove GST" above and the calculator does it for you.
Yes. If the discount is shown on the invoice at the time of sale, GST is charged on the price after the discount.
You generally need to register once your yearly turnover crosses ₹40 lakh for goods or ₹20 lakh for services (lower limits apply in some special-category states), or if you sell across states or through e-commerce marketplaces. Check with your CA for your case.
Yes. Use our free GST invoice generator to create a printable invoice with HSN codes, tax split and amount in words.