Base Amount / Original Amount: This is the price of the goods or services before any tax is applied.
CGST & SGST: GST is divided into two components for intra-state (within the same state) transactions. CGST (Central GST) goes to the central government, and SGST (State GST) goes to the state government. Each is exactly half of the total GST rate.
Total GST: The total tax amount applied to the base price (CGST + SGST).
Final Amount / Gross Amount: This is the total price that a customer pays, which includes the base price plus the total GST.
Goods and Services Tax (GST) is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. Understanding it is crucial for both consumers and business owners in India.
GST is an indirect tax that has replaced many other indirect taxes in India such as excise duty, VAT, services tax, etc. It is a single tax on the supply of goods and services, right from the manufacturer to the consumer.
This tool is designed to be simple yet powerful. Its two primary functions are:
The type of GST applied depends on where the transaction takes place:
For any intra-state transaction, the total GST is split equally between CGST and SGST. For example, if the GST rate is 18%, the CGST will be 9% and the SGST will be 9%. This calculator shows this breakdown for you.
Goods and services are categorized under different GST slabs. The primary slabs are: