Calculate GST — add or remove

0%, 5%, 12%, 18%, 28% — five main slabs. Plus 3% on gold, 0.25% on rough diamonds, and additional cess on demerit goods (tobacco, luxury cars).

Mandatory if turnover > ₹40L (goods) or ₹20L (services). Lower thresholds for special-category states. Inter-state suppliers: mandatory regardless of turnover. E-commerce sellers: mandatory.

CGST + SGST = intra-state (each half of total GST goes to centre and state). IGST = inter-state (full amount, distributed to consuming state later). Mechanically identical for the buyer.

Yes if registered. ITC = GST paid on purchases used for taxable supplies. Cannot claim on personal use, exempt supplies, motor vehicles (with exceptions), or food/beverage for staff.

In some cases buyer pays GST instead of seller. E.g., import of services, supply from unregistered dealer to registered, specific notified services. Buyer claims this as ITC.

GSTR-1 (sales): 11th next month. GSTR-3B (summary + tax): 20th next month. Annual GSTR-9: by Dec 31 of next FY. QRMP scheme available for small taxpayers.

Simplified tax for small businesses (turnover ≤ ₹1.5 Cr goods, ₹50L services). Flat tax 1-6%, no ITC. Quarterly returns. Cannot make inter-state supplies.

Most services: 18%. Specific: restaurants 5% (no ITC) or 18% (with ITC for AC restaurants in 5-star hotels). Education and healthcare: largely exempt. Banking: 18%.