GST on Services Calculator India — Find Applicable GST Rate
CGST · SGST · IGST Breakdown — Invoice, Reverse GST & Business Summary
Service sector constitutes 55%+ of India's GDP, and GST on services varies from 0% (healthcare, education) to 28% (casinos, race clubs). Most professional services — IT, consulting, legal, marketing — fall under 18% GST. Restaurants with AC charge 5%, without AC 5%, luxury restaurants 18%. This calculator helps you find the correct GST rate for any service and compute the final invoice amount.
🧾 GST Calculator
How to Use GST Calculator India
Enter the base amount, select the GST rate slab (5%, 12%, 18%, 28%), choose Exclusive (add GST to amount) or Inclusive (extract GST from total), and select whether it's an Intra-state (CGST + SGST) or Inter-state (IGST) transaction. Get instant breakup — no login, no install.
How GST Calculator Works — Formula
GST Exclusive: GST Amount = Base × Rate/100 · Total = Base + GST
GST Inclusive (Reverse): Base = Total ÷ (1 + Rate/100) · GST = Total − Base
CGST & SGST = GST Amount ÷ 2 each (for intra-state transactions).
Example: ₹10,000 base at 18% → GST = ₹1,800 · CGST = ₹900 · SGST = ₹900 · Total = ₹11,800.
CGST vs SGST vs IGST — What's the Difference?
CGST (Central GST) goes to Central Government. SGST (State GST) goes to State Government. Both are charged on intra-state transactions (seller and buyer in the same state), each at half the total GST rate. IGST (Integrated GST) is charged on inter-state transactions and goes entirely to the Central Government, which then distributes to the destination state.
Real-Life GST Examples India 2025
🛒 Grocery (Milk, fresh vegetables): 0% GST — exempt essentials.
💊 Medicines, life-saving drugs: 5% GST — reduced rate for healthcare.
📱 Mobile phones, computers: 12% GST — standard electronics rate.
🍕 Restaurant services, AC restaurants: 5% or 18% GST — varies by type.
🏠 Under-construction flats: 5% GST (affordable) or 12% (premium).
🚗 Luxury cars: 28% GST + 12–22% Cess — highest tax bracket.
Frequently Asked Questions
What is the GST rate on professional services?
Most professional services at 18%: IT services, consulting, legal, accounting, marketing. Exceptions: healthcare services by doctors/hospitals (0%). Education services by schools, colleges, universities (0%). Training services (18%, except govt-approved training centres). Export of services (0% with IGST refund).
Is GST applicable on freelancer income in India?
Yes — freelancers earning above ₹20L (₹10L in some states) must register for GST. Most freelance services attract 18% GST. GST collected from clients must be deposited with government. Freelancers can claim ITC on business purchases. Note: GST and income tax are separate — freelancers must comply with both.
What GST rate applies to restaurants?
5% GST: standalone restaurants (AC or non-AC). 18% GST: restaurants in 5-star hotels, liquor-serving restaurants (composition scheme not available for restaurants serving alcohol). Takeaway = same rate as dine-in. Delivery (Swiggy/Zomato): platform collects 5% GST, restaurants in composition scheme still pay 5%.
Is TDS deducted separately from GST on service invoices?
Yes — TDS (Income Tax) and GST are different deductions. Example: ₹1,00,000 consulting invoice + 18% GST = ₹1,18,000 total. TDS under Section 194J at 10% = ₹10,000 (on base amount, NOT on GST). You pay ₹1,08,000 to vendor, deduct ₹10,000 TDS, deposit ₹10,000 + GST ₹18,000 separately.