Tax & GST

GST Calculator - CGST SGST Breakdown | FinanceMetricX

Calculate GST on any amount with inclusive or exclusive method. View CGST and SGST split for all GST slab rates.

Enter the base amount to calculate GST on top

Enter the amount for GST calculation

How It Works

What is GST?

Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. It replaced multiple cascading taxes (VAT, service tax, excise duty) with a single unified tax, simplifying the tax structure and eliminating the tax-on-tax effect.

GST Calculation Methods

There are two ways to calculate GST depending on how the price is quoted:

  • Exclusive (GST added on top) — The quoted price is the base price. GST is added: Total = Base + (Base × Rate / 100)
  • Inclusive (GST extracted from total) — The quoted price includes GST. Base is extracted: Base = Total × 100 / (100 + Rate)

CGST and SGST Split

For intra-state transactions (buyer and seller in the same state), GST is split equally into CGST (Central GST) and SGST (State GST). For example, an 18% GST on an intra-state sale means 9% goes to the central government and 9% to the state government. For inter-state transactions, the full amount is collected as IGST (Integrated GST).

GST Slab Rates in India

  • 5% — Essential items like packaged food, footwear below ₹1,000, transport services
  • 12% — Standard goods like processed food, business class air travel, mobile phones
  • 18% — Most goods and services including restaurant food, IT services, financial services
  • 28% — Luxury and demerit goods like cars, tobacco, cement, aerated drinks

Tips for Businesses

  • Always verify the correct HSN/SAC code for your product or service to apply the right GST rate.
  • Maintain proper invoice records with GST breakdowns for seamless Input Tax Credit (ITC) claims.
  • File GST returns on time to avoid interest and late fees.
  • Use the exclusive method when preparing invoices and the inclusive method when analyzing MRP-based pricing.

Frequently Asked Questions

GST exclusive means the GST is added on top of the base price (base amount + GST = total). GST inclusive means the total price already includes GST, and you need to extract the GST component from it.
CGST (Central GST) and SGST (State GST) are the two components of GST for intra-state transactions. Each is exactly half of the total GST amount. For inter-state transactions, IGST (Integrated GST) applies instead, which equals the full GST amount.
India has four GST slab rates: 5% (essential items), 12% (standard goods), 18% (most services and goods), and 28% (luxury and demerit goods). Some items like fresh food and healthcare are exempt (0%).
For invoicing, use the exclusive method: enter your base price and select the applicable GST rate. The calculator will show you the GST amount to add, the CGST/SGST split, and the total invoice amount.
Under reverse charge, the recipient of goods/services pays GST directly to the government instead of the supplier. This applies to certain specified goods and services. The GST amount calculation remains the same; only the liability to pay shifts.

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