GST Details
Total Amount (with GST)
₹11,800
Base Amount
₹10,000
GST Amount
₹1,800
CGST (9%)
₹900
SGST (9%)
₹900
Add or remove GST from any amount in one click. Supports all GST slabs — 5%, 12%, 18%, 28%. See CGST, SGST, IGST breakdown instantly.
GST (Goods and Services Tax) is India's unified indirect tax that replaced over a dozen separate state and central taxes including VAT, Service Tax, Excise Duty, and more. Implemented on July 1, 2017, GST follows the principle of "one nation, one tax."
GST is a destination-based consumption tax — it is charged at the point of consumption, not production. This means the state where goods/services are consumed gets the tax revenue, not the state where they are manufactured.
| GST Rate | Category | Examples |
|---|---|---|
| 0% (Exempt) | Essential items | Fresh vegetables, milk, eggs, healthcare, education |
| 5% | Basic necessities | Packaged food, newspapers, economy hotel stays, railway tickets |
| 12% | Standard goods | Butter, cheese, frozen meat, business class flights, work contracts |
| 18% | Most services & goods | Restaurants, electronics, IT services, financial services, hair oil |
| 28% | Luxury & sin goods | Cars, motorcycles, tobacco, aerated drinks, casinos |
GST in India is structured as a dual tax — both central and state governments collect it simultaneously:
One of GST's most powerful features for businesses is Input Tax Credit. When a GST-registered business pays GST on its purchases (inputs), it can claim that amount as credit against the GST it collects from customers (outputs). This eliminates the "tax on tax" problem that existed under the old VAT system.
Example: A retailer buys goods for ₹1,00,000 + GST ₹18,000 = ₹1,18,000 total. Sells for ₹1,50,000 + GST ₹27,000 = ₹1,77,000. The retailer pays only ₹27,000 – ₹18,000 = ₹9,000 net GST to the government.
| Business Type | Mandatory Registration Threshold |
|---|---|
| Goods supplier (most states) | Annual turnover above ₹40 lakh |
| Service provider (most states) | Annual turnover above ₹20 lakh |
| Special category states (NE + hilly) | Annual turnover above ₹10 lakh |
| E-commerce sellers | Mandatory regardless of turnover |
| Inter-state supply | Mandatory regardless of turnover |
GST-registered businesses must file regular returns. The main return types are: GSTR-1 (outward supplies, monthly or quarterly), GSTR-3B (monthly summary return with tax payment), GSTR-9 (annual return), and GSTR-2B (auto-populated ITC statement).
Non-filing or late filing attracts a late fee of ₹50/day (₹20/day for nil returns) plus interest at 18% p.a. on unpaid tax.
💰 Also calculate: Use our Income Tax Calculator to plan your overall tax liability, or our Salary Calculator to see in-hand pay after all deductions.