What are CGST, SGST, and IGST?

CGST (Central GST) and SGST (State GST) apply to sales within the same state (50% each). IGST (Integrated GST) applies to sales between different states.

What GST rate applies to education and books in India?

Most educational services by schools and colleges and printed books are exempt from GST (0% rate).

Finance

GST Calculator

Calculate GST-inclusive and GST-exclusive prices with split CGST, SGST, and IGST components across 5%, 12%, 18%, and 28% tax slabs.

Base / Net Amount (₹)

₹

GST Tax Slab Rate (%)

Or custom rate:%

Total Final Price (with GST)

₹5,900

Base: ₹5,000 + GST: ₹900

GST Tax Breakdown (18%)

Total GST Amount:₹900

CGST (Central Tax - 9%):₹450

SGST (State Tax - 9%):₹450

For Inter-State Sales (IGST):₹900

Goods & Services Tax (GST) Formulas & Bifurcation

Computes GST amount and final invoice price for both exclusive and inclusive pricing models, bifurcating taxes into Central GST (CGST) and State GST (SGST) or Integrated GST (IGST).

Exclusive: GST = Amount * (Rate / 100), Total = Amount + GST | Inclusive: Base = Total / (1 + Rate / 100), GST = Total - Base | CGST = GST / 2, SGST = GST / 2

Calculation Steps

1Select calculation mode: GST Exclusive (adding tax to price) or GST Inclusive (extracting tax from final price).
2Select standard GST rate slab (5%, 12%, 18%, or 28%).
3Apply formula to compute total GST component.
4Bifurcate GST into 50% CGST and 50% SGST for intra-state supply, or 100% IGST for inter-state supply.

Practical Example

Scenario: Electronic gadget priced at ₹10,000 with 18% GST (Exclusive)

Inputs: Amount: ₹10,000 | GST Rate: 18% | Mode: Exclusive

Calculation: GST Amount = 10,000 * 0.18 = ₹1,800 | CGST (9%) = ₹900 | SGST (9%) = ₹900 | Total Invoice = ₹11,800

Result: Total Bill: ₹11,800 | Total GST: ₹1,800 (CGST: ₹900, SGST: ₹900)

Assumptions & Disclaimers

Key Assumptions:

Standard Indian GST slabs: 0%, 5%, 12%, 18%, 28%.
Intra-state transactions divide GST equally into CGST and SGST.

Different goods and services are classified under specific HSN / SAC codes with varying GST rates. Verify current notification schedules on cbic-gst.gov.in.

Frequently Asked Questions

GST Exclusive means the price displayed does not include tax; tax is added on top. GST Inclusive means the displayed price already contains the tax component.