GST Calculator India
The most comprehensive, all-in-one GST tool for Indian businesses and consumers. Instantly calculate inclusive/exclusive GST, generate invoices, claim Input Tax Credit (ITC), and check the latest 2026 GST slabs in seconds.
Transaction Type
Calculation Direction
GST Rate
Base Amount
₹10,000.00
Total GST Added
₹1,800.00
Tax Breakdown
Total Invoice Value
₹11,800.00
On a ₹10,000.00 product with 18% GST sold within the same state, you pay ₹1,800.00 as total tax. Total value comes out to ₹11,800.00.
Quick HSN/SAC Code Lookup
Search common goods and services to find their GST rates instantly.
Wheat
Code: 1001 | Food
Milk and cream
Code: 0401 | Food
Nuts (cashew, almond)
Code: 0802 | Food
Prepared foods (biscuits, cakes)
Code: 1901 | Food
Water (packaged)
Code: 2201 | Beverages
Aerated drinks
Code: 2202 | Beverages
Readymade garments (>₹1000)
Code: 6101 | Clothing
Readymade garments (≤₹1000)
Code: 6101 | Clothing
Footwear (>₹1000)
Code: 6403 | Footwear
Laptops and computers
Code: 8471 | Electronics
GST Registration Threshold (2026)
Check if you are legally required to register for GST.
- Goods (Normal States): Turnover > ₹40 Lakhs/Yr
- Services (Normal States): Turnover > ₹20 Lakhs/Yr
- Special States (NE, Hill): Half the threshold limit.
- Inter-state Sellers: Mandatory regardless of turnover.
- E-commerce Sellers: Mandatory regardless of turnover.
Composition Scheme Rules
For small businesses to pay lower, flat-rate GST without claiming ITC.
Eligibility Limit
Up to ₹1.5 Crore (Annual Turnover)
Traders
1%
Restaurants
5%
Services
6%
Mastering GST in India: A Comprehensive Guide for 2026
The Goods and Services Tax (GST) is the single most important indirect tax reform in Indian history. By replacing a complex "tax on tax" system with a unified, destination-based value-added tax, it has streamlined business operations across the country.
In 2026, navigating the latest GST Council notifications is critical for compliance and maintaining profit margins. Our **GST Calculator for India** is designed to handle the heavy lifting—from simple inclusive/exclusive math to complex Input Tax Credit (ITC) utilization and cross-state IGST modeling.
Adding vs. Removing GST: The "Backward" Math Shortcut
Most business owners struggle with **Reverse GST** (removing tax from an MRP). If you sell an item for ₹1,180 (inclusive of 18% GST), the tax is NOT ₹212.4 (18% of 1180). It is exactly ₹180.
Forward GST (Adding)
Base + (Base × slab / 100)
Reverse GST (Removing)
Total × 100 / (100 + slab)
Understanding CGST, SGST, and IGST Logic
The "Place of Supply" determines which bucket your tax goes into. In 2026, the rules remain strictly defined:
Intra-State (Same State)
Split 50:50 between **CGST** (Central) and **SGST** (State). Example: If you buy a phone in Mumbai from a Mumbai dealer, at 12% GST, you pay 6% CGST + 6% SGST.
Inter-State (Different States)
100% of the tax is levied as **IGST** (Integrated) by the Center. Example: A Delhi seller shipping to a Karnataka buyer pays the full 18% as IGST.
GST Slabs 2026: What's in Which Bucket?
| Slab | Goods & Services Included |
|---|---|
| 0% (Exempt) | Fresh food, milk, eggs, loose grains, newspapers, basic healthcare, and education. |
| 5% | Packaged food items, sugar, tea, oil, footwear under ₹1,000, and economy air travel. |
| 12% | Butter, cheese, fruit juices, apparel above ₹1,000, and mobile phones. |
| 18% (Standard) | B2B Services, software, legal services, monitors, printers, and intermediate goods. |
| 28% (Luxury) | Cars, ACs, Refridgerators, high-end TVs, tobacco, and caffeinated drinks. |
HSN vs SAC: Know the Difference
Correct classification is mandatory for building valid invoices. Using the wrong code can lead to **Input Tax Credit (ITC)** rejection for your clients.
- 📦 HSN
Harmonized System of Nomenclature
A 6-8 digit code used for **Goods**. Used worldwide for systematic classification of physical products.
- 🛠️ SAC
Services Accounting Code
A 6-digit code used exclusively for **Services** (e.g., software development, cleaning services, consulting).
Blocked Credit (Section 17(5)): What You CANNOT Claim
One of the most common reasons for GST audit notices in 2026 is the wrong claim of Input Tax Credit. Even if you have a valid GST invoice, the law "blocks" credit on certain items:
- ❌ Motor Vehicles: ITC on passenger vehicles (seating capacity < 13) is generally blocked unless used for transportation business.
- ❌ F&B and Outdoor Catering: You cannot claim GST on office lunches or client dinners.
- ❌ Membership Fees: Gym, club, or health center memberships for employees are blocked.
- ❌ Personal Consumption: Any goods or services used for personal purposes.
- ❌ Employee Gifts: No ITC on goods given as free samples or gifts.
Composition Scheme vs. Regular Scheme
Small businesses with turnover up to **₹1.5 Crores** can opt for the Composition Scheme to simplify compliance, but it comes with a cost. Here's the 2026 comparison:
| Feature | Regular Scheme | Composition Scheme |
|---|---|---|
| Tax Rate | As per slab (5%, 12%, 18%, 28%) | Fixed (1% for Manuf/Traders, 6% Services) |
| Invoicing | "Tax Invoice" (Can charge GST) | "Bill of Supply" (Cannot charge GST) |
| ITC Benefit | FULL (Can claim ITC on inputs) | ZERO (Cannot claim ITC) |
| Compliance | Monthly/Quarterly (GSTR-1, 3B) | Quarterly (CMP-08) & Annual (GSTR-4) |
Exporting from India: The Zero-Rated Supply
If you are a freelancer or business providing services/goods outside India, you are making a **Zero-Rated Supply**. In 2026, you have two paths to handle GST for exports:
Option A: LUT (Letter of Undertaking)
The most popular choice. By filing a simple LUT online every year, you can export goods/services **without paying any GST**. You still keep your ITC on domestic purchases and can apply for a refund.
Option B: IGST with Refund
You pay the IGST on export and then claim a refund from the department. This is often used to liquidate accumulated ITC balances quickly.
E-Way Bill 2026: The Digital Checkpost
An E-Way Bill is an electronic document generated on the portal for the movement of goods. In 2026, the digital checkposts are more stringent than ever:
- ● **Threshold**: Mandatory for movement of goods worth more than **₹50,000** (Intra-state thresholds vary by state, e.g., ₹1 Lakh in Maharashtra).
- ● **Validity**: Calculated based on distance (usually 1 day for every 200 km for regular cargo).
- ● **Exemptions**: Kerosene, LPG, currency, and household items generally don't need an E-Way bill.
- ● **Penalty**: Moving goods without a valid E-Way bill can result in a penalty of 100% of the tax amount or ₹10,000, whichever is higher.
Late Fees and Penalties (GSTR-3B)
In 2026, the GST department has automated penalty notices. If you miss the 20th of the month deadline for GSTR-3B, the following late fees apply:
₹50 / Day
For "Tax Payable" Returns (Capped at ₹10,000)
₹20 / Day
For "Nil" Returns (Capped at ₹500)
GST Calculator FAQ
Can I claim ITC on personal expenses?
Absolutely not. Input Tax Credit (ITC) can only be claimed for expenses incurred in the "furtherance of business." Claiming ITC on personal car fuel or luxury items can result in a GST audit and heavy penalties.
Is GST registration mandatory for freelancers?
Generally, if your annual aggregate turnover exceeds ₹20 Lakhs (₹10 Lakhs in Special Category states), registration is mandatory. However, if you provide interstate services, you might need registration regardless of turnover (check latest 2026 local rules).
What is the "Reverse Charge Mechanism" (RCM)?
Under RCM, the liability to pay GST is on the **recipient** of the goods or services rather than the supplier. This usually applies to services like transportation (GTA), legal services by an advocate, or import of services.
Related Tools & Calculators
Founder, HelpForFinance · Business Tax Strategist
Gaurav has helped over 500+ small businesses optimize their GST compliance and manage Input Tax Credit (ITC) effectively. His calculators are used widely by CAs and business owners for day-to-day tax decisions.
Disclaimer: This GST Calculator is provided for general informational and estimation purposes only. While every effort has been made to ensure accuracy in accordance with Indian tax laws (CGST, SGST, IGST Act) and 2026 slabs, tax laws are subject to rapid notification changes, distinct exemptions, and specialized interpretations. Do not use this tool as a substitute for professional tax advice or official portal calculations. Always consult a certified Chartered Accountant (CA) or tax professional before filing GSTR-1, GSTR-3B, or claiming Input Tax Credit.