商品及服务税 (GST) 是印度统一的间接税体系，取代了增值税、消费税和服务税等多种税种。无论您是企业主、自由职业者还是消费者，了解 GST 的计算方法都至关重要。本指南涵盖了从税率等级到反向计算公式的所有内容。
Key Takeaways
- 1商品及服务税（GST）根据产品类别分为四个主要税率档次：5%、12%、18%和28%。
- 2州内税 = 中央商品及服务税 (CGST) + 州商品及服务税 (SGST)（均摊），州际税 = 综合商品及服务税 (IGST)（全额税率）
- 3包含所有费用的价格计算公式为：原价 = 价格 × (100 / (100 + 费率))
1Understanding GST in India
Introduced on July 1, 2017, GST is a destination-based tax on consumption of goods and services. It follows a multi-stage, value-added structure where tax is collected at each stage of the supply chain with credit for taxes paid at earlier stages.
| GST Type | When Applicable | Collected By |
|---|---|---|
| CGST (Central) | Intra-state transactions | Central Government |
| SGST (State) | Intra-state transactions | State Government |
| IGST (Integrated) | Inter-state transactions | Central Government |
| UTGST | Union Territory sales | Union Territory |
Example: Intra-state vs Inter-state
Scenario
A seller in Delhi sells goods worth ₹10,000 to a buyer
Solution
If buyer is in Delhi → CGST + SGST applies (9% each at 18% rate). If buyer is in Mumbai → IGST applies (18% full rate).
2GST Tax Slabs & Categories
GST rates in India are divided into four main slabs: 5%, 12%, 18%, and 28%. Essential items have lower rates while luxury goods attract higher taxes.
| Rate | Category | Examples |
|---|---|---|
| 0% | Exempt | Fresh vegetables, milk, wheat, rice, healthcare |
| 5% | Essential | Packaged food, economy hotels, transport tickets |
| 12% | Standard Low | Frozen food, mobile phones, business class hotels |
| 18% | Standard | Most goods & services, electronics, restaurants (AC) |
| 28% | Luxury | Cars, tobacco, aerated drinks, luxury items |
Additional Cess
Some items attract additional cess on top of GST. For example, luxury cars have 1-22% cess, aerated drinks have 12% cess, and tobacco products have substantial additional cess.
How to Calculate GST
There are two main scenarios for GST calculation: when you know the pre-tax price (exclusive) and when you have the final price (inclusive). The formulas differ based on your starting point.
Formula
GST Amount = Original Price × (GST Rate / 100)When the price doesn't include GST (GST Exclusive)
Where:
Original Price=Price before GSTGST Rate=5%, 12%, 18%, or 28%Final Price=Original Price + GST Amount
Example: Adding GST to Price
Scenario
Product price is ₹1,000 (before GST), GST rate is 18%
Solution
GST = ₹1,000 × 18/100 = ₹180. Final Price = ₹1,000 + ₹180 = ₹1,180.
Formula
Original Price = Final Price × (100 / (100 + GST Rate))When the price includes GST (GST Inclusive) - Reverse calculation
Where:
Final Price=Price displayed to customer (includes GST)GST Amount=Final Price - Original Price
Example: Extracting GST from Price
Scenario
Product MRP is ₹1,180 (includes 18% GST)
Solution
Original = ₹1,180 × (100/118) = ₹1,000. GST = ₹1,180 - ₹1,000 = ₹180.
CGST/SGST Split: For intra-state sales, divide the GST equally. At 18% GST: CGST = 9%, SGST = 9%. On ₹1,000: CGST = ₹90, SGST = ₹90.
Quick GST Calculator
Calculate GST instantly with our free tool. Supports inclusive/exclusive modes and CGST/SGST breakdown.
Open GST Calculator4GST for Businesses
If you run a business in India, GST compliance involves registration, invoicing, filing returns, and claiming input tax credit. Here's what you need to know.
| Business Type | Registration Threshold | Notes |
|---|---|---|
| Goods seller | ₹40 lakh turnover | ₹20 lakh for special category states |
| Service provider | ₹20 lakh turnover | ₹10 lakh for special category states |
| Interstate supplier | Mandatory | No threshold for inter-state sales |
| E-commerce seller | Mandatory | No threshold for online marketplace sellers |
Input Tax Credit (ITC)
You can claim credit for GST paid on business purchases against your GST liability on sales. This prevents "tax on tax" and is a key feature of GST.
Example: ITC Calculation
Scenario
You buy raw materials for ₹1,00,000 + ₹18,000 GST. You sell finished goods for ₹1,50,000 + ₹27,000 GST.
Solution
GST on sales: ₹27,000. GST on purchases (ITC): ₹18,000. GST payable: ₹27,000 - ₹18,000 = ₹9,000.
5Common GST Calculation Mistakes
Avoid these common errors when calculating and filing GST to prevent penalties and audit issues.
- **Wrong rate applied** – Always verify the HSN/SAC code for correct rate
- **Inclusive/exclusive confusion** – Know whether prices are pre-GST or post-GST
- **Ignoring cess** – Some items have additional cess beyond the GST rate
- **IGST vs CGST/SGST error** – Use IGST only for interstate, CGST+SGST for intrastate
- **ITC on ineligible items** – Some purchases (personal use, blocked credits) don't qualify
- **Rounding errors** – Round to nearest rupee consistently
Penalties for Errors
Incorrect GST filing can attract penalties: ₹10,000 or 10% of tax due (whichever is higher) for errors, and interest at 18% p.a. for late payment.
常见问题解答
CGST、SGST 和 IGST 有什么区别？
中央商品及服务税 (CGST) 和邦商品及服务税 (SGST) 共同适用于邦内销售，两者按商品及服务税 (GST) 税率均等分。综合商品及服务税 (IGST) 适用于邦际销售和进口，税率为全额商品及服务税 (GST) 税率。例如，邦内销售的商品及服务税 (GST) 为 18%，其中中央商品及服务税 (CGST) 为 9%，邦商品及服务税 (SGST) 为 9%。
如何根据标价计算消费税（GST）？
建议零售价包含消费税，因此使用反向计算：原价 = 建议零售价 × (100/(100+消费税率))。例如，建议零售价为 118 卢比，消费税率为 18%：原价 = 118 卢比 × (100/118) = 100 卢比，消费税 = 18 卢比。
哪些商品免征消费税？
新鲜水果、蔬菜、牛奶、鸡蛋、面包等必需品以及医疗保健服务免税（0%）。教育服务、某些金融服务和公共交通也享有免税待遇。
我可以申报个人购物时支付的消费税吗？
不，进项税抵免仅适用于用于购买应税用品的商业采购。个人采购、娱乐支出以及某些特定项目不符合进项税抵免条件。
什么是商品及服务税（GST）简易征收方案？
营业额不超过 1.5 亿卢比的小企业可以选择简易计税方案，缴纳 1-6% 的商品及服务税 (GST)（根据业务类型而定），并可简化申报流程，但不能向客户收取 GST 或申请进项税抵免。