Add or remove GST instantly — CGST + SGST + IGST breakdown for all slabs. Perfect for invoices and business calculations.
Goods and Services Tax (GST) is a unified indirect tax levied on the supply of goods and services across India. It replaced multiple cascading taxes like VAT, service tax, and excise duty. GST is collected at each stage of the supply chain, with the final burden falling on the end consumer.
| GST Rate | Category | Examples |
|---|---|---|
| 0% (Exempt) | Essentials | Fresh vegetables, milk, eggs, bread, salt, healthcare, education |
| 5% | Essential goods | Packed food, footwear <₹1,000, economy flight tickets, sugar, tea |
| 12% | Standard goods | Processed food, computers, mobile phones, business class air travel |
| 18% | Most services & goods | IT services, telecom, banking fees, restaurants, AC hotels, electronics |
| 28% | Luxury / demerit | Luxury cars, tobacco, aerated drinks, casinos, gambling, cement |
| Tax Type | Full Form | When Applied | Goes To |
|---|---|---|---|
| CGST | Central GST | Intra-state sales (same state) | Central Government |
| SGST | State GST | Intra-state sales (same state) | State Government |
| IGST | Integrated GST | Inter-state sales (different states) | Centre (shared with state) |
Example: Selling goods worth ₹10,000 + 18% GST within Maharashtra: CGST = ₹900 (9%) + SGST = ₹900 (9%) = Total ₹1,800. Selling to a buyer in Delhi: IGST = ₹1,800 (18%).
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