What are the GST rates in India?

India has 5 main GST rates: 0%, 5%, 12%, 18%, and 28%. There are also special rates of 0.25% for rough diamonds and 3% for gold and silver.

What is the difference between inclusive and exclusive GST?

Exclusive GST means the price shown does not include tax — GST is added on top. Inclusive GST means the price already includes the tax amount.

What is SGST and CGST?

SGST is State GST and CGST is Central GST, applied on intra-state sales. Each is 50% of the applicable GST rate. For inter-state sales, IGST applies.

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🧾 GST Calculator

Add or remove GST instantly. Get SGST + CGST breakdown for any GST rate and amount.

Amount (₹)

₹

GST Rate

Calculation Type

💡 SGST + CGST for intra-state sales. IGST for inter-state sales. Both equal 50%+50% of GST.

🎯 Calculate GST for: GST on freelance services (18%) · GST on restaurant bill · GST on mobile phones · GST on clothes and textiles · GST on construction · GST on rent · GST on software services · GST for small business · GST on e-commerce sales · GST on export services · Composition scheme GST · Reverse charge GST

What is GST?

Goods and Services Tax (GST) is India's unified indirect tax that replaced over 17 central and state taxes including VAT, service tax, excise duty, and octroi. Launched on 1 July 2017, GST follows a dual structure — both the central government and state government collect tax on every transaction.

GST applies at each stage of the supply chain (manufacturing, distribution, retail) but the consumer only pays GST on the final sale price. Businesses registered under GST can claim Input Tax Credit (ITC) on GST paid during purchases, avoiding double taxation.

GST Rates in India

0% — Essential items: rice, wheat, milk, eggs, fresh vegetables, healthcare, education
5% — Household items: packaged food, transport services, small restaurants
12% — Processed foods, business class air travel, computers, medicines
18% — Most goods and services: electronics, telecom, banking, IT services, restaurants
28% — Luxury goods: cars, AC units, tobacco, aerated drinks, casinos

GST Formula

GST Amount = Original Price × GST Rate ÷ 100
Price with GST = Original Price + GST Amount
Original Price (from GST-inclusive) = Price with GST ÷ (1 + GST Rate ÷ 100)

SGST vs CGST vs IGST

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SGST + CGST (Intra-State)

When buyer and seller are in the same state. 18% GST = 9% SGST (to state govt) + 9% CGST (to central govt). Both shown separately on your invoice.

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IGST (Inter-State)

When buyer and seller are in different states. The full 18% is collected as IGST by the central government, which then distributes to states.

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GST Registration Limit

Businesses with turnover above ₹40 lakhs (goods) or ₹20 lakhs (services) must register for GST. Hill states have a lower limit of ₹10–20 lakhs.

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GST Filing Deadlines

GSTR-1 (outward supplies): 11th of next month. GSTR-3B (summary return): 20th of next month. Annual return GSTR-9: 31st December.

GST for Small Businesses and Freelancers

If your annual turnover is below ₹20 lakhs (services) or ₹40 lakhs (goods), GST registration is optional. However, registering voluntarily allows you to claim Input Tax Credit, which can reduce your costs if you purchase goods or services with GST.

For freelancers billing software services, digital marketing or consulting, the applicable GST rate is 18%. Your invoice must show your GSTIN, client's GSTIN (if B2B), HSN/SAC code, SGST + CGST breakup, and invoice date and number.