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Add or remove GST at any rate, with the CGST and SGST or IGST split shown.
Figures are worked in paise, so the split always adds back to the total.
Checked on 13 October 2026.
| Rate | Typical examples | Same state split |
|---|---|---|
| 0% (nil or exempt) | UHT milk, pre-packaged paneer, Indian breads such as roti and paratha, individual life and health insurance policies | None |
| 5% (merit rate) | Most packaged food such as namkeen, sauces, pasta, butter and ghee; soap, shampoo and toothpaste; tractors and farm machinery | 2.5% CGST + 2.5% SGST |
| 18% (standard rate) | Most goods and services, including IT and professional services, air conditioners, all TVs, cement, small cars and motorcycles up to 350 cc | 9% CGST + 9% SGST |
| 40% (special rate) | A short list: pan masala, sweetened or flavoured aerated drinks, caffeinated beverages, larger cars; tobacco products from 1 February 2026 | 20% CGST + 20% SGST |
| 3% | Gold, silver and jewellery (unchanged special rate) | 1.5% CGST + 1.5% SGST |
| 12% and 28% | Removed for most items from 22 September 2025. Use them only to check invoices dated before then. | 6% + 6%, 14% + 14% |
Sources: PIB release on the 56th GST Council meeting (3 September 2025, effective 22 September 2025) and the CBIC notification of 31 December 2025 that moved tobacco products to 40% from 1 February 2026. Notifications are on the CBIC tax information portal. Your rate depends on the HSN or SAC code of each item: confirm it there or with your CA.
Adding GST: taxable value × rate ÷ 100. Removing it: total × 100 ÷ (100 + rate), never the rate taken straight off the total.
Adding GST to a price before tax:
GST = taxable value × rate ÷ 100 and total = taxable value + GST
₹10,000 at 18% gives ₹1,800 GST and a total of ₹11,800.
Removing GST from a price that already includes it:
taxable value = total × 100 ÷ (100 + rate) and GST = total − taxable value
₹11,800 including 18% gives a taxable value of ₹10,000 and ₹1,800 GST. The common mistake is to take 18% of ₹11,800, which gives ₹2,124 and overstates the tax by ₹324.
For a sale within one state, CGST and SGST are each half the rate. The tool works out each in paise, rounding half up, so the lines always add back to the total.
When the price you have already includes tax.
Divide an inclusive total by 1 plus the rate as a decimal, for example 1.18 at 18%, then take GST as the difference.
A shop price, a supplier quote marked "inclusive of GST" or the amount a customer paid you all include the tax. To find the value before tax, choose Remove GST in the calculator above, enter the total and pick the rate.
By hand, divide the total by 1 plus the rate as a decimal:
Round the taxable value to the paisa first and take GST as the difference, so the two lines add back to the total you started with. On a tax invoice the taxable value and the tax are shown separately, so this is the split your invoice needs when you agreed an inclusive price.
The place of supply decides the split, not the rate.
Half the rate to the Centre as CGST, half to the state as SGST.
Supplier and place of supply in the same state, for example a Chennai business billing a customer in Coimbatore. Half the rate goes to the Centre as CGST and half to Tamil Nadu as SGST.
In union territories without a legislature, UTGST replaces SGST with the same arithmetic.
In union territories without their own legislature, such as Chandigarh or Ladakh, UTGST takes the place of SGST. The arithmetic is the same.
Interstate sales and imports carry IGST at the full rate.
A Chennai supplier billing a customer in Bengaluru charges IGST at the full rate. Imports also carry IGST.
Zero rated, under a Letter of Undertaking or with IGST refunded. Do not use this split.
These are zero rated: either supplied under a Letter of Undertaking without tax, or with IGST paid and claimed back as a refund. Do not use this calculator's split for them.
For many invoices a month, Fint keeps invoices and proformas together and prepares GSTR-1 and GSTR-3B summaries; Tally users get automation built around it.
A calculator is fine for a quote or a single bill. If you raise many invoices a month, the slow part is keeping invoices, bank receipts and returns in step. Fint, our invoicing and GST product, keeps invoices and proformas together and prepares GSTR-1 and GSTR-3B summaries. For firms that already run Tally, our GST and accounting automation service builds the matching and entry work around it. CA firms use both to handle several clients' books.
For most items, no. From 22 September 2025 almost everything at 12% moved to 5% or 18%, and most 28% items moved to 18% or 40%. The calculator keeps 12% and 28% for checking invoices dated before that change, and you can enter any other rate under Custom.
Choose Including GST. The tool divides the total by (100 + rate) and multiplies by 100 to get the taxable value; the rest is GST. For 18%, divide the total by 1.18.
No. Compensation cess has ended for the goods covered here. Pan masala and tobacco now carry separate levies on top of 40% GST, which this calculator does not compute.
Invoices in India usually state the total in words using the Indian system, so the tool writes ₹1,25,000 as One Lakh Twenty Five Thousand rather than One Hundred Twenty Five Thousand.
No. It does the arithmetic correctly for the rate you choose. Which rate applies depends on the HSN or SAC code, any exemption notification and the place of supply, so confirm those with your CA.
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