How to Calculate GST: Complete Guide to CGST, SGST & IGST Slabs

The Goods and Services Tax (GST) is a comprehensive, multi-stage destination-based tax levied on every value addition in India. Accurately determining GST components is crucial for billing, filing GSTR-1, and claiming Input Tax Credits (ITC).

Compute your tax breakdown instantly with the BurnJet GST Calculator.

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Core GST Mathematical Formulas #

1. GST Exclusive (Adding GST to Base Amount) #

When quoting pre-tax prices where tax must be added on top:

Example: For a service priced at ₹10,000 with 18% GST:

• $\text{GST} = (10,000 \times 18) / 100 = ₹1,800$
• $\text{Total} = 10,000 + 1,800 = ₹11,800$

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2. GST Inclusive (Extracting GST from Gross Total) #

When a retail price already includes tax and you need to determine the underlying taxable base:

Example: For an all-inclusive product sold at ₹11,800 at 18% GST:

• $\text{Base Amount} = (11,800 \times 100) / (100 + 18) = ₹10,000$
• $\text{GST Amount} = 11,800 - 10,000 = ₹1,800$

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Intra-State vs. Inter-State Supply Rules #

• Intra-State (Same State): Split tax 50/50 between CGST and SGST.
  • Rate: 18% $\rightarrow$ 9% CGST + 9% SGST.
• Inter-State (Different States): Billed 100% as IGST (Integrated GST).
  • Rate: 18% $\rightarrow$ 18% IGST.

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