Income Tax (Old vs New)
Compare Budget 2025 slabs side by side with rebate under Section 87A.
Compare Slabs →GST కాలిక్యులేటర్
Add GST to net base prices or extract tax from gross amounts with automatic CGST, SGST, IGST split, and optional Compensation Cess.
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Invoice & Tax Details
₹
Cost of goods or services before taxes
%
Standard 18% (IT software, B2B services, industrial goods)
%
Commercial Tax Computation
| Net Taxable Base Amount | ₹10,000 |
| Total GST Tax Amount | ₹1,800 |
| CGST + SGST Split | ₹900 + ₹900 |
| Effective Tax Rate | 18.0% |
Invoice Cost Composition
Base: 84.7% | GST: 15.3%
Itemized Invoice Tax Ledger
| Taxable Base Value | ₹10,000.00 |
| Central GST (CGST @ 9.0%) | +₹900.00 |
| State / UT GST (SGST @ 9.0%) | +₹900.00 |
| Total Tax Amount (GST + Cess) | ₹1,800.00 |
| Total Gross Invoice Value | ₹11,800.00 |
1. Exclusive vs Inclusive
GST Exclusive: Tax is added on top of base quote. GST = Base × (Rate / 100).
GST Inclusive: Tax is backed out from retail sticker price. Base = Gross / (1 + Rate / 100).
2. Intra vs Inter-State
Intra-State: Both parties in same State/UT. Levies CGST (50%) + SGST (50%).
Inter-State: Cross-state trade or international exports. Levies IGST (100%).
3. Input Tax Credit (ITC)
Eliminates cascading double taxation. Net Tax = Output GST - Input GST.
Must match your supplier's uploaded invoice in GSTR-2B statement to claim credits.
Frequently Asked Questions
How do I calculate GST Inclusive amount manually?
To extract GST from a gross price of ₹11,800 at 18% GST: Base Price = 11,800 ÷ 1.18 = ₹10,000. Total GST Amount = 11,800 - 10,000 = ₹1,800 (CGST = ₹900, SGST = ₹900).
Who is eligible for the GST Composition Scheme?
Small businesses and traders with annual turnover up to ₹1.5 Crore (₹75 Lakh for special category states) and service providers up to ₹50 Lakh can opt for flat rates (1% to 6%) with quarterly filing, without ITC.
What is the Reverse Charge Mechanism (RCM)?
Under RCM, the recipient of goods or services pays GST directly to the government instead of the supplier (e.g. advocate legal fees, GTA goods transport).