GST/VAT Calculator

Calculate GST for India (with IGST/SGST/CGST), VAT for 100+ countries. Includes reverse calculation, HSN code lookup, and comprehensive rate database.

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GST/VAT Calculation

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India GST Guide 2024

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India GST Structure & Rates

0%

Nil Rate

Essential items, food grains

5%

Low Rate

Common use items, transport

12%

Standard Rate

Processed foods, computers

18%

Standard Rate

Most goods & services

CGST

Central Goods & Services Tax

Collected by: Central Government
Applicable on: Intra-state supplies
Revenue goes to: Central Govt

SGST/UTGST

State/UT Goods & Services Tax

Collected by: State/UT Government
Applicable on: Intra-state supplies
Revenue goes to: State/UT Govt

IGST

Integrated Goods & Services Tax

Collected by: Central Government
Applicable on: Inter-state supplies
Revenue shared: Centre & Destination State

Common Goods & Services with GST Rates

Category Items/Services GST Rate HSN/SAC Code
Food & Beverages Milk, Fresh fruits, Vegetables 0% 0401, 0803
Restaurants Food delivery, Dine-in (AC) 5% 9963
Electronics Mobile phones, Laptops, TVs 18% 8517, 8528
Automobiles Cars, Bikes, Commercial vehicles 18-28% 8703, 8711
Services Consulting, IT services, Legal 18% 9983, 9982
Luxury Items Jewelry, Cigarettes, Aerated drinks 28% + Cess 7113, 2402

Global VAT/GST Rates Comparison 2024

Country Tax Name Standard Rate Reduced Rate Zero Rate Registration Threshold
🇮🇳 India GST 5%, 12%, 18%, 28% 5% (common goods) Essential items ₹20L (goods), ₹10L (services)
🇺🇸 United States Sales Tax 0-10.25% (varies by state) Groceries, prescription drugs 5 states have 0% State dependent
🇬🇧 United Kingdom VAT 20% 5% (energy, child seats) Food, books, children's clothes £90,000
🇨🇦 Canada GST/HST 5-15% (province dependent) 0% (basic groceries) Prescription drugs, medical devices $30,000
🇦🇺 Australia GST 10% 0% (fresh food, education) Health, childcare services A$75,000
🇪🇺 European Union VAT 15-27% (country specific) 5-15% (reduced rate) Exports, intra-EU supplies €10,000-€100,000
🇦🇪 United Arab Emirates VAT 5% 0% (exports, education) Healthcare, transportation AED 375,000
🇸🇬 Singapore GST 9% (from 2024) 0% (financial services) Exports, international services S$1 million

GST Calculation Formulas & Examples

Forward Calculation

Calculate total amount including GST

GST Amount = (Base Price × GST Rate) / 100
Total = Base Price + GST Amount

Example: ₹1,000 × 18% = ₹180 GST

Total = ₹1,000 + ₹180 = ₹1,180

Reverse Calculation

Find base price from total amount

Base Price = Total / (1 + GST Rate/100)
GST Amount = Total - Base Price

Example: ₹1,180 with 18% GST

Base = ₹1,180 / 1.18 = ₹1,000

India GST Split

Within State (CGST + SGST)

CGST = GST Amount / 2
SGST = GST Amount / 2
IGST = GST Amount (interstate)

Example: ₹180 GST (18%)

CGST = ₹90, SGST = ₹90

Frequently Asked Questions (FAQ)

What is the difference between CGST, SGST, and IGST?

CGST (Central GST): Collected by Central Government on intra-state supplies.
SGST (State GST): Collected by State Government on intra-state supplies.
IGST (Integrated GST): Collected by Central Government on inter-state supplies and imports.
For example, 18% GST on intra-state supply = 9% CGST + 9% SGST. Same 18% on inter-state = 18% IGST.

What are the GST rates in India?

India has four main GST rate slabs: 0% (essential items), 5% (common use items), 12% (processed foods, computers), 18% (most goods & services), and 28% (luxury/sin items). Additionally, there's a 0.25% rate for rough diamonds and 3% for gold. Some items attract compensation cess on top of 28%.

How do I calculate reverse GST?

Use our reverse GST calculator or formula: Base Price = Total Amount ÷ (1 + GST Rate/100). Example: If you paid ₹1,180 including 18% GST, the base price is ₹1,180 ÷ 1.18 = ₹1,000. The GST amount is ₹180. This is useful when you only know the total amount paid and need to determine the tax component for accounting or input tax credit.

What is Input Tax Credit (ITC) in GST?

Input Tax Credit allows businesses to reduce the GST they pay on output (sales) by the GST they paid on inputs (purchases). For example: If you paid ₹18,000 GST on purchases (input) and collect ₹25,000 GST on sales (output), you can claim ITC of ₹18,000 and pay only ₹7,000 to the government. ITC is available for CGST, SGST, and IGST with specific rules.

Which countries have the highest and lowest VAT/GST rates?

Highest VAT rates: Hungary (27%), Sweden (25%), Denmark (25%), Norway (25%).
Lowest VAT rates: United Arab Emirates (5%), Singapore (9%), Canada (5% federal), Malaysia (6-10% SST).
No VAT/GST: Some US states (Alaska, Delaware, Montana, New Hampshire, Oregon), Hong Kong, Bermuda.