GST is added to most goods and services sold in India. This calculator does two jobs: it adds GST to a price, or it takes GST out of a price that already includes it, and it splits the tax into CGST and SGST.
GST rates
Since 22 September 2025, GST mostly uses two main rates, 5% and 18%, with 40% for luxury and sin goods, and special low rates such as 0.25% and 3% for a few items like rough diamonds and gold. Most professional and IT services are taxed at 18%.
How to add or remove GST
Add GST: GST = price × rate ÷ 100; total = price + GSTRemove GST: price before GST = total × 100 ÷ (100 + rate); GST = total − price before GSTWithin a state: CGST = SGST = GST ÷ 2. Between states: IGST = full GSTExample: Invoice of ₹50,000 at 18%
GST = ₹9,000; invoice total = ₹59,000.
Same state: CGST ₹4,500 + SGST ₹4,500. Different state: IGST ₹9,000.
Working backwards, a price of ₹59,000 including 18% GST has a base of ₹50,000.
GST for freelancers and small businesses
- Registration is required once receipts from services cross ₹20 lakh a year (₹10 lakh in special-category states). Goods have different limits.
- Exports of services (clients abroad paying in foreign currency) are zero-rated. File a Letter of Undertaking (LUT) each year and you can invoice without charging GST.
- If you're registered, you can claim input tax credit on GST paid for business purchases such as laptops and software.
- Registered businesses file regular GST returns, even when there are no sales.
GST rules are detailed and change often. Confirm the rate and registration rules for your case with a GST practitioner.
How to use this calculator
- Choose whether to add or remove GST.
- Enter the amount and the rate.
- Choose whether the client is in your state or another state.
FAQs
Do freelancers charge GST to foreign clients?
Usually no. Export of services is zero-rated, so you charge 0%. Once registered, you file a Letter of Undertaking (LUT) to export without paying IGST.
When do I need GST registration?
When your yearly turnover from services passes ₹20 lakh (₹10 lakh in some special-category states). Export income counts towards this.
Results are estimates for resident individuals under 60 and aren't tax, legal or financial advice. For your own return, check with a chartered accountant. Spotted a mistake? Tell us.