India GST Calculator 2022
Calculate Goods and Services Tax (2022)
Introduction
🎯 What
India GST Calculator 2022 calculates Goods and Services Tax on goods and services based on applicable GST rates.
👥 Who
Businesses, shop owners, service providers, freelancers, consumers, and accountants.
💡 Why
GST calculation helps determine tax liability, pricing, invoicing, and compliance under Indian GST law.
🧾 GST Calculation Details
💵 GST Summary
Enter details and calculate
GST Slabs (2022)
0% GST
Essential goods (food grains, milk, fruits, vegetables)
5% GST
Basic items & services (household necessities, transport)
12% GST
Standard goods & services (processed foods, computers)
18% GST
Most services & goods (IT services, restaurants, electronics)
28% GST
Luxury & sin goods (automobiles, tobacco, AC)
GST Structure & Components
Intra-State Supply (CGST + SGST)
- • CGST: Central GST (50% of total GST)
- • SGST: State GST (50% of total GST)
- • Example: 18% GST = 9% CGST + 9% SGST
- • Applied when supplier and buyer are in same state
Inter-State Supply (IGST)
- • IGST: Integrated GST (100% of total GST)
- • Example: 18% GST = 18% IGST
- • Applied when supplier and buyer are in different states
- • Collected by Central Government
Allowances & Deductions
- Input Tax Credit (ITC): Registered businesses can claim GST paid on purchases as credit against GST on sales
- Composition Scheme: Small businesses (turnover <₹1.5 Cr) can opt for lower GST rates without ITC benefits
- Exemptions: Certain goods/services are exempt from GST (healthcare, education)
- Threshold Limit: Businesses with turnover <₹40L (₹20L for special category states) are exempt from GST registration
- Zero-Rated Supplies: Exports and supplies to SEZs are zero-rated with full ITC benefits
GST Calculation Examples
Example 1: Exclusive Price (18% Intra-State)
Base Amount: ₹10,000
GST Rate: 18%
Type: Intra-State (CGST + SGST)
Calculation:
• GST Amount: ₹10,000 × 18% = ₹1,800
• CGST (9%): ₹900
• SGST (9%): ₹900
Total Invoice: ₹11,800
Example 2: Inclusive Price (12% Inter-State)
Invoice Value: ₹11,200 (inclusive of GST)
GST Rate: 12%
Type: Inter-State (IGST)
Calculation:
• GST Amount: ₹11,200 × 12/112 = ₹1,200
• IGST (12%): ₹1,200
• Taxable Value: ₹11,200 - ₹1,200 = ₹10,000
Base Amount: ₹10,000
Example 3: With Input Tax Credit (ITC)
Output GST: ₹1,800
Input Tax Credit (ITC): ₹500
Calculation:
• Net GST Payable: ₹1,800 - ₹500 = ₹1,300
GST to Pay: ₹1,300
Frequently Asked Questions
Q: Is GST applicable on all goods?
A: No, some essential goods are exempt (0% rate) such as fresh fruits, vegetables, milk, and unprocessed food grains.
Q: What is ITC (Input Tax Credit)?
A: ITC allows registered businesses to reduce their tax liability by claiming credit for GST paid on purchases. It's available only for business use, not personal consumption.
Q: Can consumers claim GST refund?
A: No, only registered businesses can claim Input Tax Credit (ITC). End consumers cannot claim GST refunds.
Q: Is GST rate same across India?
A: Yes, GST rates are uniform nationwide. The same rate applies whether you're in Delhi, Mumbai, or any other state.
Q: What's the difference between CGST, SGST, and IGST?
A: CGST+SGST applies to intra-state transactions (within same state), split 50-50 between central and state governments. IGST applies to inter-state transactions (between different states), collected entirely by the central government.
Disclaimer: This India GST Calculator 2022 is for informational and educational purposes only. Actual GST liability may vary based on product/service classification, exemptions, and specific GST rules. Tax laws and rates are subject to change. Always verify calculations with official GST notifications from the Government of India or consult a qualified tax professional for accurate tax compliance. This calculator does not constitute legal or tax advice. Etaxing does not provide tax filing services and is not responsible for any tax-related decisions or consequences.