CGST And SGST Are Charged Together On Transactions Within The Same State, With Each Making Up Half Of The Total GST Amount. IGST Is Charged Instead Of CGST And SGST When The Transaction Happens Between Two Different States, And The Full GST Amount Goes Under This Single Head.

A Transaction Is Intra-State If The Supplier And The Place Of Supply Are In The Same State, Which Means CGST And SGST Apply. It Is Inter-State If The Supplier And The Place Of Supply Are In Different States, In Which Case IGST Applies Instead.

Compensation Cess was an additional levy charged on top of the standard GST rate for luxury and 'sin' goods — including premium cars, SUVs, tobacco, pan masala, aerated drinks, and coal — introduced in 2017 to compensate states for GST-related revenue losses. Under the GST 2.0 reform effective 22 September 2025, Compensation Cess was removed for most of these goods, with the tax incidence merged into a single higher GST rate instead (for example, aerated drinks and luxury vehicles now attract a flat 40% GST rather than 28% GST plus cess). Tobacco and related products moved to a separate Health and National Security Cess and excise duty framework outside GST from 1 February 2026. In practice, most GST invoices today no longer include a separate Compensation Cess line — it mainly remains relevant for reconciling older, pre-reform transactions.

This Calculator Gives A Reliable Estimate Based On Commonly Applicable GST Rates For General Planning And Invoicing Purposes. Exact Rates Can Vary Based On Specific HSN Classification, Exemptions, Or Recent Notifications, So We Recommend Confirming Final Figures With A Chartered Accountant Before Filing.

A GST-Exclusive Amount Is The Price Before Tax Is Added, While A GST-Inclusive Amount Already Has GST Built Into The Total Price. Our Calculator Supports Both — Simply Toggle The "Amount Includes GST" Option Depending On How Your Amount Is Structured.

No, Certain Essential Items Such As Fresh Fruits And Vegetables, Unpackaged Food Grains, And Some Healthcare And Educational Services Are Either Exempt From GST Or Taxed At A Nil Rate. Most Other Goods And Services Fall Under One Of The Standard GST Slabs.

GST Rates Can Be Revised By The GST Council From Time To Time Based On Government Notifications, So It Is Important To Verify Current Rates For High-Value Or Unusual Transactions Rather Than Relying On Older Information.