Instantly calculate CGST, SGST, and IGST for any amount or product. Supports exclusive and inclusive GST, plus intra-state vs inter-state transactions.
| Product Category | GST Rate | CGST | SGST | IGST |
|---|---|---|---|---|
| Roasted Makhana / Nuts (pre-packaged) | 5% | 2.5% | 2.5% | 5% |
| Packaged Snacks / Namkeen (was 12%) | 5% | 2.5% | 2.5% | 5% |
| Biscuits, Pasta, Noodles (was 18%) | 5% | 2.5% | 2.5% | 5% |
| Butter, Ghee, Cheese (was 12%) | 5% | 2.5% | 2.5% | 5% |
| UHT Milk, Pre-packaged Paneer | 0% | — | — | — |
| Fresh Fruits & Vegetables | 0% | — | — | — |
| Aerated / Carbonated Drinks (was 28%+cess) | 40% | 20% | 20% | 40% |
| Courier / Shipping Services | 18% | 9% | 9% | 18% |
| Digital Marketing / Design | 18% | 9% | 9% | 18% |
Rates per the revised GST structure effective 22 September 2025 (56th GST Council meeting), which merged the 12% and 28% slabs into 5% and 18% and introduced a 40% rate for aerated drinks and demerit goods. Verify your exact HSN line on the CBIC schedule before invoicing.
This GST calculator computes the Goods and Services Tax applicable to any transaction in India — whether you are raising a sales invoice, checking a purchase bill, or verifying the GST component on a landed cost. The calculator supports both intra-state and inter-state transactions, both exclusive and inclusive GST modes, and all current GST rate slabs from 0% to 40% under the structure in force since 22 September 2025 — plus the legacy 12% and 28% slabs for checking older invoices.
The core GST calculation in India depends on two things: the type of transaction (intra-state or inter-state) and the applicable GST rate. Here is exactly how the math works:
When the supplier and buyer are in the same state, the GST collected is split equally between the Central Government and the State Government. A 5% GST rate on an intra-state transaction therefore becomes 2.5% CGST + 2.5% SGST. Both appear as separate line items on your tax invoice. The total tax collected is the same as an inter-state transaction at the same rate, but it is split across two headings.
When the supplier and buyer are in different states — for example, a seller in Maharashtra shipping to a buyer in Delhi — the entire GST is collected as Integrated GST (IGST) at the full applicable rate. IGST is administered by the Central Government and subsequently apportioned to the destination state. If you are a GST-registered buyer, you can claim ITC on IGST paid, just as you can on CGST and SGST.
In exclusive mode (the default), you enter a base amount and the calculator adds GST on top. This is the standard approach when you know your pre-tax price. In inclusive mode, you enter a total amount that already includes GST, and the calculator reverse-engineers the tax component. The formula for inclusive calculation is: Taxable Amount = Total ÷ (1 + GST Rate). This is useful when you receive a quote that includes tax and need to know the base price for your accounts.
One of the most common sources of GST compliance errors for FMCG brands is applying the wrong rate to their product. The rate depends on your HSN code, which in turn depends on how your product is classified under the GST schedule. Here are the most relevant rates for packaged food products:
0% (Exempt/Nil): Fresh fruits, vegetables, unprocessed cereals, salt, jaggery — and since September 2025, UHT milk, pre-packaged paneer, and Indian breads (roti, paratha, khakhra). No GST registration is required if you sell only exempt goods.
5% GST: The default rate for most packaged foods since the September 2025 rationalisation — roasted nuts and makhana (HSN 2008), namkeen and bhujia (HSN 2106, down from 12%), biscuits, pasta and noodles (down from 18%), butter, ghee and cheese (down from 12%), sauces, jams, fruit juices (HSN 2009), and breakfast cereals.
18% GST: The standard rate for most non-food goods and services relevant to a food brand — courier and logistics, advertising and design services, most machinery, and some residual food preparations. Check your specific HSN line.
40% GST: The demerit rate introduced in September 2025 — aerated and carbonated drinks, caffeinated energy drinks, pan masala, and tobacco products. If you're building a beverage brand, this rate is the single biggest input to your pricing model.
Legacy 12% and 28%: These slabs were abolished on 22 September 2025. You'll still see them on older invoices and price lists — the calculator keeps both available for reconciliation work.
If you are unsure of your HSN code, check the GST rate schedule on the CBIC website or consult a chartered accountant. Applying the wrong rate can result in either under-collection of tax (creating a liability) or over-collection (creating a refund situation that takes months to resolve).
GST-registered businesses can claim Input Tax Credit (ITC) on GST paid on inputs — raw materials, packaging, freight, and services used in the course of business. This means that the effective GST cost for a registered manufacturer is often much lower than the headline rate, because GST paid on inputs offsets GST collected on outputs. For example, if you pay ₹5,000 GST on raw materials and packaging, and collect ₹8,000 GST on sales, your net GST payable to the government is only ₹3,000. This calculator does not model ITC, since it depends on your specific input mix — but this is why GST registration is worth pursuing for any brand with meaningful COGS.
Roasted makhana (fox nuts) sold pre-packaged and labelled falls under HSN 2008 and attracts 5% GST. Loose or bulk makhana is typically exempt. Since July 2022 the trigger is "pre-packaged and labelled" under the Legal Metrology Act — not whether the brand name is registered.
If your annual turnover exceeds ₹40 lakhs (₹20 lakhs for special category states), GST registration is mandatory. For e-commerce sellers, registration is required regardless of turnover since online platforms are required to deduct TCS under GST.
A valid GST invoice must include: GSTIN of supplier, invoice number and date, description of goods/services, HSN code, quantity, taxable value, applicable tax rate, CGST/SGST or IGST amount, and total invoice value. For supplies above ₹50,000, the buyer's details are also required.
CGST (Central GST) goes to the Central Government. SGST (State GST) goes to the state government of the supplier's state. Both apply on intra-state sales and are collected at half the total rate each. IGST (Integrated GST) applies on inter-state sales and goes entirely to the Central Government, which then distributes the state's share to the destination state.
Disclaimer: This calculator is for general guidance and planning only. GST rates and rules are subject to change by the GST Council. Always verify applicable rates with a qualified Chartered Accountant or tax consultant before raising invoices or filing returns. This tool does not constitute tax advice.