Add GST to get the final price, or remove GST to find the base price. Intra-state (CGST + SGST) and inter-state (IGST) breakdown included.
Fresh food (vegetables, fruits, milk), unbranded atta/rice, healthcare, education, basic banking, public transport (local).
Essential goods: packaged food, coal, life-saving drugs, economy class air tickets, small restaurants, fertilizers, textiles (basic).
12%: processed food, mobile phones, AC restaurants. 18%: most services (IT, telecom), electronics, paints, AC hotel rooms, financial services.
Luxury and sin goods: cars (plus cess), pan masala, tobacco, aerated drinks, luxury hotels, gambling, high-end consumer electronics.
Goods and Services Tax (GST) is India's comprehensive indirect tax that replaced a fragmented system of central and state levies - including Central Excise Duty, Service Tax, VAT, and CST - on 1 July 2017. Often described as India's most significant tax reform since Independence, GST operates on a dual structure: CGST (Central GST) and SGST (State GST) for intra-state transactions, and IGST (Integrated GST) for inter-state transactions. As of 2024, India has registered over 14 million GST taxpayers and the monthly GST collection regularly exceeds Rs 1.7 lakh crore.
India's GST Council (chaired by the Union Finance Minister) has established five primary rate slabs. Essential goods like unbranded cereals and fresh vegetables are taxed at 0%. Household necessities, processed foods, and medicines attract 5%. Standard manufactured goods and services fall under 12% or 18%. Luxury and sin goods (premium cars, tobacco, aerated beverages) carry 28% base GST, often supplemented by a Cess. Knowing the correct slab is mandatory for GST invoicing under the GST Act - incorrect rates attract interest at 18% per annum plus penalties.
Enter a price and select the GST rate slab. Choose "Add GST" to calculate the GST-inclusive (MRP) price from a base price, or "Remove GST" to extract the base price and GST amount from a GST-inclusive figure. The tool also shows the CGST and SGST breakdown (each half of the total GST rate) for intra-state reference. Results are displayed instantly, suitable for quick invoice checks, quotations, and exam practice for CA, CMA, and MBA Finance students.