GST Calculator

Step 2 — Place

Location & place of supply

Location of the SUPPLIER (registered state) PLACE OF SUPPLY (where the supply is treated as made)

Intra-state (same state) → CGST + SGST. Different states → IGST. "Outside India" → export (zero-rated).

Step 3 — Recipient

Who is the recipient?

Regular registered person (B2B) Composition dealer Unregistered / consumer (B2C) SEZ unit / developer Overseas recipient (export)

SEZ supplies and exports are zero-rated (Sec. 16, IGST Act) — either under LUT/bond without tax, or with payment of IGST and refund.

Step 4 — Amount & rate

Enter the amount and GST rate

Amount (₹) GST rate 0% — Nil / Exempt 0.25% 1.5% 3% 5% 12% 18% 28% 40% Custom rate…

Current GST 2.0 slabs (w.e.f. 22-09-2025) are 5% / 18% / 40%, plus special rates 0.25% / 1.5% / 3%. Older rates (12% / 28%) retained for past-period computations.

Nature of supply is determined from supplier location vs place of supply (Secs. 7–8, IGST Act) and recipient type. Rates are user-entered — confirm the correct rate using the Search GST Rate tool. Compensation cess (on certain demerit goods) and TCS/TDS are not computed here. Guidance tool — verify before relying.  © 2026 GST Manthan · CA Anurag Agrawal.