GST Calculation Explained: CGST, SGST, and IGST
Learn how GST is calculated in India, the difference between adding and removing GST, and how CGST and SGST split works.
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.
Free tools
Learn faster with Numverto
Free number system converters, binary tools, EMI calculators, and more, with step-by-step working.
Written by
Numverto Editorial Team
Founder of Numverto. MCA graduate, full-stack developer, and lifelong learner who built this platform so every student gets the explanation, not just the answer.
Related tools
More from Numverto Blog
finance
Net Salary Calculator — How to Calculate Take-Home Salary in India
Learn how to calculate your net take-home salary in India. Understand CTC vs gross vs net salary, PF deductions, professional tax, TDS with worked examples and salary breakup table.
28 June 2026
gst
GST Calculator — GST कैसे Calculate करें हिंदी में
GST calculation हिंदी में सीखें। 5%, 12%, 18%, 28% GST add और remove करना, CGST/SGST breakdown के साथ।
24 June 2026
Discussion