To calculate GST payable after deduction of Input tax credit use our GST Payment and Input tax credit calculator.

**How GST is Calculated?**

GST can be calculated simply by multiplying the Taxable amount by GST rate. If CGST & SGST/UTGST is to be applied then CGST and SGST both amounts are half of the total GST amount.

GST = Taxable Amount x GST Rate

If you have the amount which is already including the GST then you can calculate the GST excluding amount by below formula

GST excluding amount = GST including amount/(1+ GST rate/100)

**For example:** GST including amount is Rs. 525 and GST rate is 5%.

GST excluding amount = 525/(1+5/100) = 525/1.05 = 500

**What is the percentage of GST in India?** GST rates are as under

0% (necessity items like milk, wheat flour)

0.25% (rough diamonds)

3% (gold, silver etc.)

5%

12%

18%

28%

Most of the goods fall in the category of 5%, 12% and 18%, while most of the services fall in the category of 18%. GST of 28% is applicable on some items like cement, car, tobacco. There is also a Cess which is applicable only on a handful of goods like car, tobacco, pan masala.

There are also goods/services on which GST is applicable at NIL rate or which are exempted. Read our article regarding Difference between NIL rate, 0% GST rate and exempted goods/services.

**How to make calculation of GST in case of reverse charge?**In the case of reverse charge also, the calculation will be same. For example, you have purchased goods worth Rs. 5,000 from a person and you are required to pay GST on reverse charge at the rate of 18%. So you have to pay a GST on reverse charge of Rs. 900 (5,000 x 18%). If CGST & SGST is to be levied then CGST & SGST of Rs. 450 each is to be paid.