GST Calculator India 2026 — Add or Remove GST with CGST SGST Breakup

GST in India — What Every Salaried Employee Should Know

Goods and Services Tax (GST) is India's unified indirect tax system that replaced VAT, service tax, excise duty and other levies from July 2017. GST has 4 main slabs: 5%, 12%, 18% and 28%, plus a 0% category for essential items.

CGST vs SGST vs IGST

CGST (Central GST): Goes to the Central Government. Applied on intra-state transactions (half the GST rate)
SGST (State GST): Goes to the State Government. Applied on intra-state transactions (half the GST rate)
IGST (Integrated GST): Applied on inter-state transactions (full GST rate). Collected by Centre and shared with destination state

Example: 18% GST on a ₹10,000 service in Karnataka = ₹900 CGST + ₹900 SGST = ₹1,800 total GST.

Is GST applicable on salaries?

No. Salaries paid by employer to employee are not subject to GST. GST applies only to the supply of goods and services, not to employment income. However, freelancers and consultants who provide services are required to register for GST if their annual turnover exceeds ₹20 lakh (₹10 lakh for special category states).

What services attract 18% GST relevant to salaried employees?

Most banking fees, insurance premiums, mutual fund management fees, telecom services, restaurant meals (except standalone restaurants which are 5%), hotel stays above ₹7,500/night, cab rides, and most professional services (CA, lawyer, consultant fees) attract 18% GST.

GST Calculator India — Add or Remove GST

GST in India — What Every Salaried Employee Should Know

CGST vs SGST vs IGST

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