What is GST in India?

GST (Goods and Services Tax) is a unified indirect tax levied on the supply of goods and services in India. It replaced multiple indirect taxes like VAT, service tax, and excise duty. GST has 4 main slabs: 5%, 12%, 18%, and 28%.

How to calculate GST?

To add GST: GST Amount = Base Price × GST Rate / 100. Total = Base Price + GST Amount. To extract GST from a GST-inclusive price: Base Price = Total / (1 + GST Rate/100). GST Amount = Total - Base Price.

What is the difference between CGST, SGST and IGST?

CGST (Central GST) and SGST (State GST) are levied on intra-state supplies. Each is half the total GST rate. IGST (Integrated GST) is levied on inter-state supplies and equals the full GST rate.

What is reverse charge in GST?

Under reverse charge mechanism (RCM), the buyer (recipient) is liable to pay GST instead of the supplier. This applies to specific goods and services notified by the government, imports, and purchases from unregistered suppliers above threshold.

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GST Guides & Knowledge Base

Everything you need to know about GST in India

GST BASICS

What is GST? Complete Beginner's Guide to India's GST

GST replaced 17 indirect taxes in India in 2017. Here's everything a business owner or taxpayer needs to know about how it works, who pays it, and how to calculate it...

TAX TYPES

CGST vs SGST vs IGST — What's the Difference?

Three types of GST exist in India. CGST and SGST apply to intra-state sales; IGST applies to inter-state sales. Understanding the difference can save you from costly compliance errors...

GST RATES

Complete Guide to GST Rate Slabs: 0%, 5%, 12%, 18%, 28%

Which GST rate applies to your product or service? Here's a comprehensive breakdown of every GST slab with examples of goods and services in each category...

REVERSE GST

Reverse GST Calculation Explained with Examples

When a product is priced as "inclusive of GST," how do you extract the actual base price and tax amount? Here's the formula and real-world examples...

INVOICING

How to Create a Valid GST Invoice — Mandatory Fields

A GST-compliant invoice must include specific fields or it may be rejected during audits. Here's every mandatory element your tax invoice needs to have...

HSN CODES

HSN Code Under GST — What It Is and How to Find It

HSN (Harmonized System of Nomenclature) codes categorize goods for tax purposes. Businesses with turnover above ₹5 crore must include HSN codes on every invoice...

Frequently Asked Questions

Common GST questions answered

How is GST calculated in India? ▼

To add GST: GST Amount = Base Price × GST Rate ÷ 100. Total = Base Price + GST. Example: ₹1000 base at 18% = ₹180 GST = ₹1180 total.
To extract GST (reverse): Base = Total ÷ (1 + Rate/100). Example: ₹1180 ÷ 1.18 = ₹1000 base. GST = ₹1180 − ₹1000 = ₹180.

What is CGST and SGST? ▼

CGST (Central GST) goes to the Central Government. SGST (State GST) goes to the State Government. For intra-state sales, the total GST is split equally: a 18% GST means 9% CGST + 9% SGST. For inter-state sales, IGST (full 18%) applies and goes to the Centre, which then distributes to states.

What items are exempt from GST (0% slab)? ▼

Exempt items include: fresh fruits and vegetables, milk, eggs, unprocessed cereals, jaggery, educational services, healthcare services, public transport (bus/rail), and religious services. These are either 0% or completely outside GST scope.

What is the GST rate on services? ▼

Most services attract 18% GST — including IT services, consulting, banking, insurance, and professional services. However, healthcare (0%), educational services (0%), and some government services are exempt. Restaurants attract 5% (without ITC) or 18% (with ITC for AC restaurants).

Who is required to register for GST? ▼

Mandatory GST registration is required if: annual turnover exceeds ₹40 lakh (goods) or ₹20 lakh (services), you supply goods/services inter-state, you are an e-commerce operator, or you make taxable supplies as an agent or through e-commerce platforms.

What is Input Tax Credit (ITC)? ▼

ITC allows businesses to deduct the GST paid on purchases (inputs) from the GST payable on sales (output). For example, if you paid ₹1800 GST on raw materials and collected ₹3600 GST on sales, you only pay ₹1800 net to the government. This avoids cascading taxation.

What is composition scheme under GST? ▼

Small businesses with turnover below ₹1.5 crore (₹75 lakh for services) can opt for the Composition Scheme. They pay a fixed flat rate (1–5% depending on business type) instead of regular GST rates. However, they cannot claim ITC or issue tax invoices.

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