Calculate GST on any amount — exclusive or inclusive
Select GST Rate
| Description | Amount (₹) |
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Liability shifts from supplier to recipient under RCM
| Description | Amount (₹) |
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For movement of goods/services across state borders
| Description | Amount (₹) |
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Add multiple line items and compute full invoice totals
Line Items
| # | Description | Qty | Rate (₹) | GST % | Taxable (₹) | GST (₹) | Total (₹) | ✕ |
|---|---|---|---|---|---|---|---|---|
| 1 | 0.00 | 0.00 | 0.00 |
| Description | Amount (₹) |
|---|
New Tax Regime (default) | AY 2026-27
| Description | Amount (₹) |
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Section 192 to 196D – Quick TDS computation
| Description | Amount (₹) |
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Purchase of Goods – Buyer / Seller obligations
| Description | Amount (₹) |
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Common goods & services rate chart
| Category | Items / Services | GST Rate | CGST | SGST/UTGST |
|---|---|---|---|---|
| Exempt / 0% | Fresh fruits, vegetables, milk, eggs, bread, salt, education, healthcare | 0% | 0% | 0% |
| 0.25% | Cut & semi-polished stones | 0.25% | 0.125% | 0.125% |
| 3% | Gold, silver, diamonds, jewellery | 3% | 1.5% | 1.5% |
| 5% | Packed food, tea, coffee, coal, fertilisers, economy hotels, GTA | 5% | 2.5% | 2.5% |
| 12% | Butter, cheese, frozen meat, smartphones, work contracts | 12% | 6% | 6% |
| 18% | IT services, financial services, restaurants (AC), hair oil, toothpaste | 18% | 9% | 9% |
| 28% | Luxury cars, tobacco, cement, casinos, aerated drinks | 28% | 14% | 14% |
| 28% + Cess | Pan masala, cigarettes, luxury cars (above 13-seater) | 28%+ | 14% | 14%+cess |
AY 2026-27 | Rates effective from Budget 2025
| Section | Nature of Payment | Threshold (₹) | Rate – Individual | Rate – Company | No PAN Rate |
|---|---|---|---|---|---|
| 192 | Salary | Basic Exemption | Slab rate | Slab rate | Slab rate |
| 192A | PF Premature Withdrawal | ₹50,000 | 10% | 10% | 20% |
| 193 | Interest on Securities | ₹10,000 | 10% | 10% | 20% |
| 194A | Interest – Bank | ₹50,000 (Sr.Cit) | 10% | 10% | 20% |
| 194A | Interest – Others | ₹10,000 | 10% | 10% | 20% |
| 194B | Lottery / Puzzle Winnings | ₹10,000 | 30% | 30% | 30% |
| 194BB | Horse Race Winnings | ₹10,000 | 30% | 30% | 30% |
| 194C | Contractor – Single | ₹30,000 | 1% | 2% | 20% |
| 194C | Contractor – Aggregate FY | ₹1,00,000 | 1% | 2% | 20% |
| 194D | Insurance Commission | ₹20,000 | 5% | 10% | 20% |
| 194DA | Life Insurance Maturity | ₹1,00,000 | 5% (net) | 5% (net) | 20% |
| 194G | Commission – Lottery | ₹20,000 | 5% | 5% | 20% |
| 194H | Commission / Brokerage | ₹20,000 | 5% | 5% | 20% |
| 194I | Rent – Land & Building | ₹2,40,000 | 10% | 10% | 20% |
| 194IA | Rent – Plant & Machinery | ₹2,40,000 | 2% | 2% | 20% |
| 194IB | Immovable Property (Buyer) | ₹50 Lakh | 1% | 1% | 20% |
| 194IC | Joint Development – Monetary | Nil | 10% | 10% | 20% |
| 194J | Professional Fees | ₹30,000 | 10% | 10% | 20% |
| 194J | Technical / Call Centre | ₹30,000 | 2% | 2% | 20% |
| 194K | Mutual Fund Income | ₹5,000 | 10% | 10% | 20% |
| 194N | Cash Withdrawal (>₹1Cr) | ₹1,00,00,000 | 2% | 2% | 2% |
| 194O | E-Commerce (TDS by platform) | ₹5,00,000 | 1% | 1% | 5% |
| 194Q | Purchase of Goods | ₹50 Lakh | 0.1% | 0.1% | 5% |
| 194R | Benefit / Perquisite in Business | ₹20,000 | 10% | 10% | 20% |
| 194S | VDA / Crypto Transfer | ₹50,000 / ₹10,000 | 1% | 1% | 20% |
| 195 | Payment to Non-Resident | Nil | Rates vary | Rates vary | — |
| 206C | TCS – Scrap | Nil | 1% | 1% | — |
| 206C(1H) | TCS – Sale of Goods (>₹50L) | ₹50 Lakh | 0.1% | 0.1% | 1% |