GST calculator

They are the parts GST is split into, depending on where the sale takes place. On a sale inside your own state, the GST is split into two equal halves: CGST (central GST) goes to the central government and SGST (state GST) goes to the state.

In some union territories, UTGST (union territory GST) is charged instead of SGST, at the same rate. That is why the calculator’s answer calls that half SGST/UTGST.

On a sale to a buyer in another state, the whole GST is charged as IGST (integrated GST). The total tax is the same either way. Only the way it is split changes.

Don’t just take the rate off the price. Say the price is ₹11,800 including GST at 18% (used here only as an example). Taking 18% of ₹11,800 gives ₹2,124, which is too much: the GST was worked out on the lower price before GST.

Work backwards instead: price before GST = price including GST × 100 ÷ (100 + the GST rate). At 18%: ₹11,800 × 100 ÷ 118 = ₹10,000. So the GST is ₹1,800.

The calculator does this for you when you choose “Including GST”.

It depends on the goods or services. Every kind of goods has a number called an HSN code, and every service has one called a SAC. The government’s rate notifications list rates by these codes, each with a description of what it covers. Check both the code and the description, because one code can carry different rates.

If you are not sure which rate applies to what you sell, ask a qualified tax professional.

It no longer applies. No goods or services have been taxed at 28% since 1 Feb 2026, so the calculator doesn’t offer it.

On that day, Notification No. 19/2025-Central Tax (Rate) took Schedule VII out of Notification No. 9/2025-Central Tax (Rate). Schedule VII was the list of goods taxed at 14% CGST (28% GST in all). By then, no service was taxed at 28% either.

If you used to charge 28%, check the rate for your item now. The notifications are listed under Sources. If you’re not sure which rate applies, ask the person who files your GST returns, or a qualified tax professional.

The calculator rounds every amount to the nearest paisa, and half a paisa rounds up. When it takes GST out of a price, it rounds the price before GST, and the GST is what is left, so the two always add up to the price you entered.

When the GST can’t be split into two equal halves, CGST gets the extra paisa. Billing software can round in other ways, so a difference of a paisa or two can happen.