GST Calculator
India's GST structure was rationalised in September 2025 ("GST 2.0") from four slabs down to essentially two main rates plus a de-merit rate: 5% (merit goods), 18% (standard), and 40% (select sin/luxury goods), alongside a 0% (nil) rate for specified essentials. This works either direction: adding GST to a base price, or extracting it from a price that already includes GST.
Exclusive (adding GST): GST = base × rate / 100, Total = base + GST. Inclusive (extracting GST): base = total / (1 + rate/100), GST = total - base.
How to use this calculator
Enter an amount, choose the applicable GST rate, and choose whether that amount already includes GST or not. The calculator shows the base amount, the GST amount, and the total.
What this doesn't account for
This applies one flat rate to one amount; it doesn't handle mixed-rate invoices (where different line items attract different GST rates), input tax credit, or the compensation cess that applies to specific goods like tobacco and vehicles on top of the 40% slab.
Frequently asked questions
What are the current GST slabs?
Since September 22, 2025, India's GST structure is 0% (nil, for specified essentials like individual life/health insurance and select life-saving drugs), 5% (merit goods), 18% (standard rate), and 40% (de-merit rate for select sin and luxury goods). The earlier 12% and 28% slabs no longer exist for most items.
What changed in the September 2025 GST reform?
The GST Council collapsed the previous four-slab structure (5/12/18/28%) into essentially two main slabs (5% and 18%) plus a 40% de-merit rate, moving most 12%-slab items to 5% and most 28%-slab items to 18%.
What's the difference between GST-inclusive and GST-exclusive amounts?
An exclusive amount is the base price before GST is added; GST is added on top to get the total. An inclusive amount already has GST baked in; the base price and GST amount are extracted from it.
Does this calculator account for input tax credit?
No. Input tax credit is a business-level adjustment against GST already paid on purchases; this calculator computes GST on a single amount only.
Does this include compensation cess?
No. Certain goods (tobacco, pan masala, some vehicles) attract an additional compensation cess on top of the 40% GST slab, which this calculator doesn't model.
Will these rates change again?
Possibly; GST Council meetings can revise rates. This calculator uses the slabs confirmed current as of publish time; verify against the current GST Council notification before relying on this for a formal filing or invoice.
This is a generic financial calculation, not investment, loan or tax advice specific to you. BrokerLens is not a SEBI-registered investment adviser.