🧾 Calculadora de IVA
FreeCalcule instantáneamente los importes GST inclusivos y exclusivos. Compatible con todos los tramos del GST: 5%, 12%, 18% y 28%.
Calculadora de GST
Calcule instantáneamente los importes GST inclusivos y exclusivos. Compatible con todos los tramos del GST: 5%, 12%, 18% y 28%.
Formula Used
Net = Total / (1 + GST%/100); GST = Total - Net
Understanding Goods and Services Tax (GST)
The Goods and Services Tax (GST) is a unified, multi-stage, destination-based indirect tax implemented in India on July 1, 2017. It replaced multiple Central and State indirect taxes — such as Value Added Tax (VAT), Service Tax, Central Excise Duty, Entry Tax, and Luxury Tax — under the motto "One Nation, One Tax."
GST calculations are split into three categories based on the location of trade:
- CGST (Central GST): Collected by the Central Government on intra-state transactions.
- SGST (State GST) / UTGST: Collected by the State or Union Territory Government on intra-state transactions.
- IGST (Integrated GST): Collected by the Central Government on inter-state transactions and imports, and shared with destination states.
To calculate the tax amount on a purchase, use the **GST Addition** formula: GST = Base Price × (Rate ÷ 100). If you are verifying a retail receipt and want to extract the tax paid, use the **GST Extraction** formula: Net Base Price = Gross Value ÷ (1 + Rate/100).
Disclaimer: GST rules, slabs, and exemptions are revised periodically by the GST Council of India. Always cross-verify invoicing guidelines with the official GST Portal (gst.gov.in) before compiling financial statements.
Preguntas frecuentes
What is the difference between GST Inclusive and GST Exclusive?
GST Inclusive means the price of the product or service already includes the tax amount. GST Exclusive means the price stated is the base cost, and the appropriate GST tax percentage must be added on top of it.
How do CGST and SGST apply to a transaction?
For sales within the same state (intra-state transactions), the applicable GST rate is split equally between CGST and SGST. For example, on an 18% GST transaction, 9% goes to CGST (Central Government) and 9% goes to SGST (State Government).
What transactions are subject to 18% GST in Indian banking?
Standard financial services provided by Indian banks are taxed at 18% GST. This includes ATM transaction fees above the free limit, loan processing charges, credit card annual fees, net banking charges, and locker rentals.
How do I extract GST from an invoice total?
To extract GST, divide the invoice total by (1 + GST rate/100) to find the original pre-tax value. For example, if total price is ₹118 and rate is 18%, Base = 118 / 1.18 = ₹100. The GST paid is ₹18.