How to interpret your result
GST Amount is what you owe the government on this transaction — it gets collected from your customer and passed on when you file GSTR-3B. Total Price is what your customer pays.
The CGST/SGST split (each half the total rate) applies to intra-state sales — when your buyer is in the same state as your GSTIN. IGST (the full rate, undivided) applies to inter-state sales and all e-commerce marketplace orders, regardless of where buyer and seller are located.
If the result surprises you — check the rate slab first. Many products moved from 12% to 5% or 18% under GST 2.0 (September 2025). Using the wrong rate on your invoice creates a GSTR-2B mismatch for your buyer and can trigger notices.
GST calculator: the essential tool for every Indian seller
Whether you're raising an invoice, checking a supplier's bill, or calculating your GST liability for a return, this calculator handles all standard GST rate slabs in seconds.
GST rate slabs at a glance
| Rate | Applies to |
|---|---|
| 0% | Raw food, fresh vegetables, books, milk, eggs, printed newspapers |
| 3% | Gold, silver, precious stones, gold jewellery |
| 5% | Edible oil, sugar, tea, coffee, coal, life-saving medicines, shoes <₹1000 |
| 12% | Processed food, mobile phones, computers, butter, cheese, business travel |
| 18% | Most services, most manufactured goods, restaurants, cameras, speakers |
| 28% | Luxury cars, tobacco, aerated drinks, casinos, pan masala |
Most Amazon, Flipkart, and Meesho products fall under 5%, 12%, or 18%.
Intra-state vs. inter-state: the CGST/SGST/IGST split
When you sell to a buyer in the same state, GST splits equally:
- 18% GST = 9% CGST + 9% SGST
- Both portions appear on your tax invoice
When you sell to a buyer in a different state:
- 18% GST = 18% IGST (single integrated tax)
- IGST is collected by the Centre and shared with the destination state
Reverse GST: finding the base price from MRP
The calculator above adds GST to a base (pre-GST) amount. To work backwards from an MRP (inclusive of GST):
Base Price = MRP ÷ (1 + GST Rate/100)
| MRP | GST Rate | Base Price | GST Amount |
|---|---|---|---|
| ₹590 | 18% | ₹500 | ₹90 |
| ₹1,050 | 5% | ₹1,000 | ₹50 |
| ₹1,120 | 12% | ₹1,000 | ₹120 |
GST on e-commerce: what sellers need to know
As an Amazon/Flipkart/Meesho seller, you collect GST from customers at the applicable rate for your product. The marketplace deducts TCS (1%) from your payout. You then:
- File GSTR-1 (report sales)
- File GSTR-3B (pay net GST after claiming ITC on your purchases)
- Claim TCS credit in your GST return
Your Input Tax Credit (ITC) on purchases reduces your net GST outflow.