Inputs
Common rates: 5% on essentials · 12% on processed food/business class · 18% on most goods/services · 28% on luxury/sin
Breakdown
Intra-state: buyer + seller in the same state. GST splits 50/50 between CGST and SGST.
Inter-state: buyer and seller in different states (or exports/imports). Single IGST charge.
Marketplaces (Amazon/Flipkart): the displayed sale price includes GST. Use "Remove GST" direction.
Your taxable base (for B2B invoicing) or the GST-inclusive sale price from your marketplace dashboard.
0% / 5% / 12% / 18% / 28%. Most goods are 18%; essentials 5%; luxury & sin goods 28%. Check HSN code on services.gst.gov.in if unsure.
Add: your amount is the base, GST is calculated on top. Remove: your amount already includes GST, the calculator strips it back to base.
Intra-state → CGST + SGST split (50/50). Inter-state → single IGST line. Pick based on whether buyer state matches yours.
Every line shown: taxable base, CGST/SGST or IGST, total. Round to the nearest rupee for invoice numbers.
B2B invoices, marketplace payout reconciliation (Amazon TCS section), or to reverse-calculate base from a sale price.
Reconcile GST collected against your monthly GSTR-1 filing — the calculator math should match the numbers your CA pulls from Seller Central.
Frequently asked questions
Practical GST questions for marketplace sellers and ecommerce businesses.