Guide
How GST is calculated in India: inclusive, exclusive, CGST, SGST, IGST
There is no single GST rate. Here is how to add tax, reverse an inclusive price (Rule 35), and split intra-state vs inter-state supply.
Open the GST calculatorPick the rate first
GST rates are scheduled by HSN/SAC. After the GST Council’s 56th meeting, most goods moved onto 5%, 18% or 40% from 22 September 2025, with special schedules still in force. The calculator never assumes a universal rate — you must select the notified rate for that supply.
Exclusive vs inclusive (Rule 35)
On an exclusive price, GST = amount × rate / 100. On an inclusive MRP, CGST Rule 35 says tax = inclusive × rate / (100 + rate). Example: ₹1,180 at 18% contains ₹180 tax and ₹1,000 taxable value.
CGST, SGST and IGST
A supply inside one state (or UT) usually splits GST equally into CGST and SGST/UTGST. A supply from one state to another is IGST at the same headline rate. Place-of-supply exceptions exist; this is the planning split, not a legal determination.