GST Calculation Explained: CGST, SGST, and IGST

What is GST?

Goods and Services Tax (GST) is India’s unified indirect tax system that replaced multiple state and central taxes. It applies to most goods and services at rates of 5%, 12%, 18%, or 28%.

Adding GST to a Base Price

When a price is exclusive of GST, multiply by the rate:

GST Amount = Base Price × Rate / 100 Total = Base Price + GST Amount

For intra-state sales, GST splits equally:

• CGST = GST Amount / 2 (Central GST)
• SGST = GST Amount / 2 (State GST)

Removing GST from an Inclusive Price

When the price already includes GST:

Base Price = Total / (1 + Rate/100) GST Amount = Total - Base Price

Common GST Slabs in India

Category	Rate
Essential goods	5%
Standard items	12%
Most services	18%
Luxury items	28%

Use our GST Calculator to add or remove GST instantly with CGST/SGST breakdown.