Free Online GST Calculator – Calculate CGST, SGST, and IGST

Goods and Services Tax (GST) is India’s most significant tax reform since independence, unifying multiple indirect taxes into a single, transparent system. Introduced on 1st July 2017, GST follows a dual model, where both the Central and State Governments levy taxes on goods and services.

1. What is GST?

GST is a destination-based, multi-stage tax levied on the supply of goods and services. It replaced 17 indirect taxes, including:

• Central Taxes: Excise Duty, Service Tax, Customs Duty
• State Taxes: VAT, Entertainment Tax, Luxury Tax, Octroi

Key Objectives of GST:
✅ One Nation, One Tax – Unified tax structure across India.
✅ Eliminate Cascading Effect – Input Tax Credit (ITC) prevents double taxation.
✅ Boost Compliance – Digital tracking reduces tax evasion.
✅ Simplify Taxation – Single return filing for businesses.

2. Types of GST in India

GST is divided into four components, depending on whether the transaction is intra-state (within a state) or inter-state (between states).

Type	Full Form	Governing Authority	Applicability
CGST	Central GST	Central Government	Intra-state supply
SGST	State GST	State Government	Intra-state supply
IGST	Integrated GST	Central Government	Inter-state supply, imports/exports
UTGST	Union Territory GST	UT Administration	Intra-UT supply

A. Central Goods and Services Tax (CGST)

• Levied by: Central Government
• Applies to: Transactions within the same state (intra-state).
• Revenue goes to: Central Government.
• Input Tax Credit (ITC): Can be used against CGST or IGST liability.

Example:

• Transaction: A Mumbai seller supplies goods worth ₹10,000 to a Mumbai buyer.
• GST Rate: 18% (9% CGST + 9% SGST).
• Tax Breakdown:
  • CGST: ₹900 (goes to Centre)
  • SGST: ₹900 (goes to Maharashtra Govt.)

B. State Goods and Services Tax (SGST)

• Levied by: State Government
• Applies to: Intra-state transactions (same as CGST).
• Revenue goes to: Respective State Government.
• ITC: Can be used against SGST or IGST only.

Exception: Delhi and Puducherry levy SGST (not UTGST) as they have their own legislatures.

Example:

• Transaction: A Bengaluru seller supplies goods worth ₹20,000 within Karnataka.
• GST Rate: 12% (6% CGST + 6% SGST).
• Tax Breakdown:
  • CGST: ₹1,200 (Centre)
  • SGST: ₹1,200 (Karnataka Govt.)

C. Integrated Goods and Services Tax (IGST)

• Levied by: Central Government
• Applies to:
  • Inter-state transactions (e.g., Maharashtra to Tamil Nadu).
  • Imports & Exports (Exports are zero-rated under IGST).
• Revenue Distribution: Shared between Centre and consuming state.
• ITC: Can be used against IGST, CGST, or SGST.

Example:

• Transaction: A Gujarat seller supplies goods worth ₹50,000 to a buyer in Rajasthan.
• GST Rate: 18% (Full IGST).
• Tax Charged: ₹9,000 (IGST).
• Revenue Split:
  • Centre retains: ₹4,500
  • Rajasthan gets: ₹4,500

D. Union Territory Goods and Services Tax (UTGST)

• Levied by: UT Administration
• Applies to: Transactions within Union Territories (e.g., Chandigarh, Andaman & Nicobar).
• Revenue goes to: UT Government.
• ITC: Similar to SGST (used against UTGST or IGST).

UTs Where UTGST Applies:

• Andaman & Nicobar
• Chandigarh
• Dadra & Nagar Haveli & Daman & Diu
• Lakshadweep
• Ladakh

Example:

• Transaction: A seller in Chandigarh supplies goods worth ₹15,000 within Chandigarh.
• GST Rate: 5% (2.5% CGST + 2.5% UTGST).
• Tax Breakdown:
  • CGST: ₹375 (Centre)
  • UTGST: ₹375 (Chandigarh Admin.)

3. How to Determine Which GST Applies?

To identify whether CGST+SGST/UTGST or IGST applies:

Transaction Type	Tax Applicable
Intra-state (Same State/UT)	CGST + SGST/UTGST
Inter-state (Different States)	IGST
Imports/Exports	IGST

Example:

• Intra-state (Delhi to Delhi): CGST + SGST
• Inter-state (Kerala to Punjab): IGST
• Import from China: IGST

4. GST Rates

GST rates are categorized into five primary slabs:

GST Rate	Goods/Services
0%	Milk, eggs, fresh vegetables, unbranded atta
5%	Tea, edible oils, footwear (< ₹500), domestic LPG
12%	Butter, ghee, mobile phones, fruit juices
18%	Soap, toothpaste, capital goods, industrial items
28%	Luxury cars, aerated drinks, cigarettes (+cess)

Special Rates:

• 3% (Gold, silver, diamonds)
• 0.25% (Unworked precious stones)

Recent Changes:

• 5% GST on fortified rice kernels (FRK).
• 18% GST on used electric vehicles (previously 12%).
• Exemption for NSDC-approved skill training partners.

5. Key Takeaways

✔ CGST & SGST/UTGST apply to intra-state sales.
✔ IGST applies to inter-state sales and imports/exports.
✔ Input Tax Credit (ITC) rules differ for each GST type.
✔ GST rates range from 0% to 28%, with cess on luxury/sin goods.