Accurate GST Calculations under the CGST & IGST Acts
The Goods and Services Tax (GST) is a destination-based multi-stage value-added tax levied on the supply of goods and services across India. This calculator helps business owners, Chartered Accountants, and consumers calculate exact GST amounts for both inclusive and exclusive pricing structures.
GST Formulae
1. GST Exclusive (Add GST to Base Amount)
GST Amount = (Base Price × GST Rate) / 100
Total Invoice Amount = Base Price + GST Amount
2. GST Inclusive (Extract GST from Gross Amount)
GST Amount = Gross Amount - [Gross Amount × {100 / (100 + GST Rate)}]
Net Base Price = Gross Amount - GST Amount
Intra-State vs Inter-State GST Split
- Intra-State Supply (Within same State/UT): GST is split equally into Central GST (CGST) and State GST (SGST). For example, an 18% supply comprises 9% CGST and 9% SGST.
- Inter-State Supply (Between different States/UTs): Full tax is levied as Integrated GST (IGST) and collected by the Central Government.