GST Calculator
GST Breakdown
⚠️ This calculator provides GST estimates for reference. Actual GST applicability depends on the specific goods/service classification (HSN/SAC code), place of supply, and applicable exemptions. Consult a GST-registered professional for compliance.
GST Rate Slabs — Common Goods & Services
| GST Rate | Category | Examples |
|---|---|---|
| 0% (Exempt) | Basic necessities | Fresh vegetables, milk, eggs, unbranded grains, books, newspapers |
| 5% | Household & transport | Packaged food, transport services, economy class air travel, textiles |
| 12% | Mid-range goods | Processed food, mobile phones, business class air travel, computers |
| 18% | Most services & goods | IT services, legal services, professional services, restaurants (AC), electronics |
| 28% | Luxury & sin goods | Cars, motorcycles, luxury hotels, tobacco, aerated drinks, cement |
CGST vs SGST vs IGST — Explained
- CGST (Central GST): Collected by the Central Government for intrastate supplies. Equal to half the applicable GST rate (e.g., 9% CGST for 18% GST).
- SGST (State GST): Collected by the State Government for intrastate supplies. Equal to CGST (e.g., 9% SGST for 18% GST).
- IGST (Integrated GST): Collected by the Central Government for interstate supplies or imports. Equal to the full GST rate (e.g., 18% IGST).
- Pondicherry: For services rendered in Pondicherry (Puducherry) to Pondicherry customers, CGST + UTGST (Union Territory GST) applies instead of CGST + SGST.
Frequently Asked Questions
GST registration is mandatory if your aggregate annual turnover exceeds Rs.40 lakh (for goods) or Rs.20 lakh (for services) in a financial year. For North-Eastern and special category states, the threshold is Rs.20 lakh (goods) and Rs.10 lakh (services). Additionally, certain businesses must register regardless of turnover — including inter-state suppliers, e-commerce operators, and casual taxable persons. SG Law India assists with GST registration and return filing in Pondicherry.
Input Tax Credit allows businesses to reduce the GST paid on purchases (inputs) from the GST collected on sales (output tax). For example, if you pay 18% GST on raw materials (Rs.1,800 GST) and collect 18% GST on finished goods sold (Rs.3,600 GST), you pay only Rs.1,800 to the government. ITC prevents cascading taxation and is a key benefit of the GST system. Proper invoice matching in GSTR-2B is essential to claim ITC.
Legal services attract 18% GST under SAC code 9982. However, services provided by individual advocates (directly to individuals) are exempt from GST. When a law firm (company/LLP) provides legal services to business entities, GST applies. Services provided to the government are exempt. SG Law India can clarify the GST implications for specific legal services — contact us for guidance.
GST Registration or Return Filing Help?
SG Law India handles GST registration, monthly/quarterly return filing, and GST compliance for businesses in Pondicherry.