Work out CGST, SGST, IGST and what you actually pay after input credit, check whether you even need to register, and see your filing cadence — all on the simplified 5% / 18% / 40% structure in effect from 22 September 2025.
Free · nothing leaves your browser · rates as on FY 2025-26
Your business & the supply
All amounts in ₹. The tool checks registration, calculates the GST on a supply, and nets off your input credit.
Your total turnover across the year — used to check registration and your filing cadence.
₹
Special-category includes most North-Eastern states, J&K, Himachal, Uttarakhand — they have lower registration thresholds.
₹
GST 2.0 slabs. Most everyday goods & services are 5% or 18%; luxury/sin goods are 40%; many essentials are exempt (0%).
Within your state splits into CGST + SGST; to another state it's a single IGST.
GST you already paid on business purchases that you can set off. Leave blank if none.
₹
Enter the supply value to calculate the GST.
—
total invoice value (incl. GST)
GST on this supply—
— CGST—
— SGST—
— IGST—
Less: input tax credit—
Net GST payable to government—
Registration & filing
GST registration—
Composition scheme eligible?—
Filing cadence—
How this works
The GST 2.0 rate structure (from 22 Sep 2025)
The 56th GST Council rationalised GST into a simpler structure, effective 22 September 2025 (per the GST Council / PIB press release):
0% — exempt / nil-rated essentials (many food items, some lifesaving drugs, education) — and, from 22 Sep 2025, individual life & health insurance premiums are now GST-exempt.
5% — merit rate for daily essentials and many previously-12% items.
18% — the standard rate for most goods and services.
40% — luxury and "sin" goods (e.g., tobacco, high-end items) that previously sat at 28% + cess.
The old 12% and 28% slabs were abolished and their items redistributed, mostly downward. Always confirm the exact rate for your specific HSN/SAC code — item-level classification still matters.
The math behind it
GST = taxable value × rate. On a within-state supply it splits equally into CGST and SGST (e.g., 18% = 9% CGST + 9% SGST). To another state it's a single IGST at the full rate.
Total invoice = taxable value + GST.
Net GST payable = GST you collect on sales (output) − input tax credit on your purchases. ITC is the GST you already paid to suppliers, which you set off so tax isn't charged on tax.
Registration, composition & returns
Registration threshold — ₹40 lakh aggregate turnover for suppliers of goods (₹20 lakh in special-category states); ₹20 lakh for services (₹10 lakh in special-category states). Inter-state supply and e-commerce generally require registration regardless of turnover.
Composition scheme — for turnover up to ₹1.5 crore (goods; ₹75 lakh in some states) you can pay a flat rate (1% traders/manufacturers, 5% restaurants) with simpler filing — but you cannot claim input credit or make inter-state sales. A separate services composition exists up to ₹50 lakh at 6%.
Returns — regular taxpayers file GSTR-1 (outward supplies) and GSTR-3B (summary + payment). Turnover up to ₹5 crore can opt into QRMP — file quarterly, pay monthly. Above ₹5 crore, file monthly.
This is an estimate and general information, not tax advice. GST rates depend on the exact HSN/SAC classification of your specific goods or services, and rules change — figures here reflect the GST 2.0 structure effective 22 September 2025 (FY 2025-26). Reverse charge, exempt/zero-rated exports, e-commerce and special cases are not modelled. Nothing is sent anywhere. Confirm your position with a GST practitioner or Chartered Accountant before filing.
When GST gets complicated
Classification, input credit, and notices are where small businesses get caught.
The calculator handles the common case. Getting your HSN classification right, maximising input credit, and responding to a GST notice is where you want someone who's done it. Unfolding Values works with founders across India and the US on exactly this.