India GST Calculator 2023
Calculate Goods & Services Tax (FY 2022-23)
Introduction
🎯 What
India GST Calculator 2023 estimates Goods and Services Tax payable on goods/services supplied. Supports all GST rates, CGST/SGST/IGST splits, and Input Tax Credits.
👥 Who
Business owners, freelancers, service providers, sellers registered under GST, accountants & tax professionals.
💡 Why
Helps calculate GST liability, show inclusive & exclusive prices, plan billing, and manage Input Tax Credits for GST filing.
🧾 GST Calculation Details
Optional: Reduces net GST payable
💵 GST Summary
Enter details and calculate
Detailed GST Breakdown
GST Slabs (FY 2022-23)
Essential Goods
Low Value Items
Standard Goods
Most Goods & Services
Luxury Items
GST Structure & Components
Intra-State Supply
- • CGST: Central GST (50% of total GST)
- • SGST: State GST (50% of total GST)
- • Applicable when buyer and seller are in the same state
- • Example: 18% GST = 9% CGST + 9% SGST
Inter-State Supply
- • IGST: Integrated GST (100% of total GST)
- • Collected by Central Government
- • Applicable when buyer and seller are in different states
- • Example: 18% GST = 18% IGST
Allowances & Deductions
- Input Tax Credit (ITC): GST paid on purchases can be claimed as credit against output GST liability
- Reverse Charge Mechanism (RCM): Buyer pays GST instead of supplier in specific cases
- Composition Scheme: Small businesses can opt for simplified GST at lower rates (1-5%)
- Exemptions: Essential goods like fresh fruits, vegetables, milk, bread are GST-exempt
- Zero-Rated Supplies: Exports and supplies to SEZ are zero-rated
Calculation Examples
Example 1: Intra-State Supply
Supply Value: ₹10,000
GST Rate: 18%
Type: Intra-State
Calculation:
• Base Amount: ₹10,000
• CGST (9%): ₹900
• SGST (9%): ₹900
• Total GST: ₹1,800
Total Amount: ₹11,800
Example 2: Inter-State, Price Inclusive GST
Total Amount: ₹11,800 (GST included)
GST Rate: 18%
Type: Inter-State
Calculation:
• Base Amount: ₹11,800 ÷ 1.18 = ₹10,000
• IGST (18%): ₹1,800
Base Amount: ₹10,000
Frequently Asked Questions
Q: What is the difference between CGST, SGST, and IGST?
A: CGST and SGST are levied on intra-state supply (within same state) and split 50:50 between Central and State governments. IGST is levied on inter-state supply (between different states) and collected by Central Government.
Q: Can I enter GST-inclusive price?
A: Yes, check the "Price includes GST" option and the calculator will reverse calculate the base amount and GST from the total price.
Q: Does this include Input Tax Credit (ITC)?
A: Yes, you can enter your ITC amount to calculate net GST payable after credit adjustment.
Q: Is this calculator official for filing returns?
A: No, this is an informational tool. Always verify calculations on the official GST portal before filing returns.
Q: What is the composition scheme?
A: Small businesses with turnover below ₹1.5 crore can opt for composition scheme and pay GST at lower flat rates (1-5%) instead of regular rates.
Disclaimer: This India GST Calculator 2023 is for informational and educational purposes only. Actual GST liability may vary depending on exemptions, input tax credit, business category, and specific GST rules. Tax laws are subject to change. Always verify with the official GST portal or consult a qualified tax professional before filing returns or making business decisions. This calculator does not constitute financial or legal advice.