Add GST to a base price or back-calculate the base from a GST-inclusive amount. Automatically splits CGST + SGST for intra-state and IGST for inter-state transactions.
| Category / Product | GST Rate | Notes |
|---|---|---|
| Fresh fruits, vegetables, milk, eggs | 0% | Nil rated / exempt |
| Diamonds & precious stones (cut & polished) | 0.25% | Rough diamonds: 0% |
| Gold, silver & other precious metals | 3% | Jewellery making charges: 5% |
| Apparel (MRP under ₹1,000) | 5% | Ready-made garments |
| Footwear (MRP under ₹1,000) | 5% | Rubber/leather chappals included |
| Packed & branded food items | 5% | Branded cereals, pulses, flour |
| Apparel (MRP ₹1,000 and above) | 12% | Ready-made garments |
| Footwear (MRP ₹1,000 and above) | 12% | Sports shoes, leather footwear |
| Smartphones & mobile handsets | 18% | All mobile phones |
| Cosmetics & beauty products | 18% | Skincare, haircare, perfumes |
| Electronics (TVs, laptops, cameras) | 18% | Most consumer electronics |
| Home appliances (fridges, washing machines) | 18% | White goods |
| Furniture & home décor | 18% | Wooden furniture, mirrors |
| Air conditioners & dishwashers | 28% | Premium appliances |
| Cement (all grades) | 28% | |
| Aerated drinks & carbonated beverages | 28% | Plus compensation cess may apply |
| Tobacco products | 28% | Cigarettes, chewing tobacco |
| Luxury & premium cars | 28% | Plus compensation cess |
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See How VidyBack WorksWhen goods or services are sold within the same state (an intra-state transaction), GST is collected as two separate taxes: CGST (Central Goods and Services Tax) and SGST (State Goods and Services Tax). Each is exactly half the applicable GST rate. On an 18% intra-state sale, you collect 9% CGST and 9% SGST — both appear as separate line items on the tax invoice and are deposited to separate government accounts.
When goods or services cross a state boundary (an inter-state transaction), the entire GST is levied as a single tax: IGST (Integrated Goods and Services Tax). The total rate stays the same — an 18% inter-state sale still attracts 18% GST — but it is all collected as IGST and deposited to the central government, which then apportions the state’s share. For Indian Shopify sellers, this distinction affects your invoice format, your GSTR filing (GSTR-1 separates intra-state and inter-state supplies), and how input tax credit (ITC) is claimed.
A common confusion for Indian Shopify store owners: should the prices you display include GST or exclude it? Shopify lets you toggle this in Settings → Taxes and Duties → “Include tax in prices”. When enabled, the price the customer sees on the product page is the final GST-inclusive amount. When disabled, GST is calculated and added at checkout.
For B2C (direct-to-consumer) sellers, displaying GST-inclusive prices is generally cleaner — customers see the real final price upfront, which matches the experience they have on Indian marketplaces like Amazon.in or Flipkart. For B2B sellers dealing with GST-registered buyers who will claim input tax credit, showing prices exclusive of GST makes the tax component transparent and simplifies your buyers’ bookkeeping. Whichever approach you choose, be consistent across product pages, checkout, and invoices to avoid confusion and compliance issues.
Add GST — Example: You sell a pair of shoes (MRP above ₹1,000, so 12% GST applies) at a base price of ₹2,500. The buyer is in the same state as your business (intra-state).
GST Amount = ₹2,500 × 12 ÷ 100 = ₹300
CGST (6%) = ₹150 | SGST (6%) = ₹150
Final GST-Inclusive Price = ₹2,500 + ₹300 = ₹2,800
Remove GST — Example: A marketplace transferred ₹1,180 to your account for a product (18% GST included). You need to record the actual base amount and tax component in your books.
Base Amount = ₹1,180 ÷ (1 + 18/100) = ₹1,180 ÷ 1.18 = ₹1,000.00
GST Component = ₹1,180 − ₹1,000 = ₹180
If the transaction was inter-state: IGST = ₹180 (single line item on the invoice)
CGST and SGST together apply to intra-state (same-state) transactions, each at half the applicable GST rate. IGST applies to inter-state transactions at the full applicable rate. The total tax burden on the buyer is identical either way — only which government collects it changes.
GST is calculated on the transaction value — the actual price you charge the buyer — not on the MRP. If you sell a product at a discount below MRP, GST applies to your discounted selling price. If you sell at MRP, GST applies to MRP.
Divide the inclusive amount by (1 + GST rate ÷ 100). For an 18% rate: Base = Inclusive ÷ 1.18. The GST component is the inclusive amount minus the base. This calculator handles it automatically in “Remove GST” mode — just enter the inclusive amount and select the rate.
If your aggregate annual turnover exceeds ₹40 lakh (for goods in most states), ₹20 lakh (for services or special category states), or ₹10 lakh (for certain North-Eastern and hill states), GST registration is mandatory. Below the threshold, registration is voluntary. Once registered, you must charge GST on all taxable supplies and file regular GSTR returns.
