Calculate GST (Add GST)
To calculate GST on any base price, multiply the amount by the applicable GST rate. Formula: GST Amount = Base Price x (GST% / 100). For example, if a saree costs ₹1,000 with 5% GST, the tax is ₹50, making total price ₹1,050. The calculator automatically splits this into CGST (₹25) and SGST (₹25) for intra-state sales. For IGST (inter-state), it adds the full 5% as one component.
Reverse GST Calculator (Remove GST from MRP)
When you have the final MRP and need the base price, use reverse GST: Base Price = MRP / (1 + GST%/100). Example: if MRP is ₹1,180 with 18% GST, the base price is ₹1,000 (₹180 is GST). This is essential for online sellers who display MRP but need to know their actual cost basis. Many sellers confuse this with subtracting GST directly - that is incorrect. Use the reverse formula to extract the exact tax amount.
GST Slabs in India 2026
India has four main GST slabs: 5% (basic items like rice, flour, salt), 12% (spices, tea, coffee, some textiles), 18% (most garments, fabric, ready-made clothes, household items), and 28% (luxury goods, jewelry above ₹300,000). Jewelry below ₹300,000 attracts 6% GST. Textiles for export are GST-free. Special rates apply: precious stones (0.25%), gold (3%), handlooms (nil). Most fashion items fall under 12% or 18% depending on HSN code.
GST on Textiles & Garments
Textile GST rates vary by HSN code: fabrics (12%), made-up articles like curtains (12%), garments including sarees and lehengas (18%), and embroidery (18%). However, handloom products carry 0% GST. Textile exports are also zero-rated. When ordering fabric on platforms like Meesho or Flipkart, verify the HSN code to confirm the exact rate. For fabric dyeing and printing services, GST is 18%. Customers often notice price differences between similar items due to incorrect HSN classification.
GST on Jewelry
Jewelry taxation depends on purity and value: gold jewelry (18k+) below ₹300,000 is taxed at 6%, above ₹300,000 at 28%. Silver jewelry falls under 18% GST. Precious stones and diamonds attract 0.25% GST. Artificial jewelry is 18%. When buying components for making jewelry (gold sheet, wire, stones separately), each component has its own rate - the final assembled rate applies to finished goods. Hallmarked gold always carries dual certification.
CGST vs SGST vs IGST Explained
CGST (Central GST) and SGST (State GST) apply to intra-state transactions - each is half the rate (e.g., 9% + 9% for 18% items). IGST (Integrated GST) applies to inter-state and international transactions at the full rate (18%). Example: ₹1,000 saree sold within Maharashtra: CGST ₹90, SGST ₹90. Same saree sold from Maharashtra to Gujarat: IGST ₹180. Registered businesses can claim input tax credit (ITC) on CGST/SGST/IGST paid on raw materials.
FAQ
Who files GST? Businesses with annual turnover ₹20 lakhs (₹10 lakhs in NE states) must register. Do I pay GST on everything? No - basic food items, healthcare, education are exempt. Can I recover GST? Yes, if you are registered. Unregistered small sellers pass GST cost to customers and cannot claim ITC. How often do I file? Quarterly (GSTR-1, GSTR-3B) with monthly option for large suppliers. The calculator helps you prepare accurate filings and forecasts tax liability.