GST Calculator: 18% GST on ₹1,00,000
₹1 Lakh is a significant commercial invoice value. At 18%, this page gives the exact GST amount, CGST/SGST split, and e-way bill threshold considerations.
Direct Summary: GST Calculator: 18% GST on ₹1,00,000
₹1 Lakh is a significant commercial invoice value. At 18%, this page gives the exact GST amount, CGST/SGST split, and e-way bill threshold considerations.
- Key Takeaway: 18% GST on ₹1 Lakh = ₹18,000. Total invoice: ₹1,18,000 (CGST ₹9,000 + SGST ₹9,000).
- Key Rule: Base: ₹1,00,000
- Key Rule: Rate: 18%
18% GST on ₹1 Lakh = ₹18,000. Total invoice: ₹1,18,000 (CGST ₹9,000 + SGST ₹9,000).
Use our free interactive tool to adjust inputs, change tenure, or test tax regimes in real-time.
How This Calculation Works
Goods and Services Tax (GST) is a destination-based consumption tax. For intra-state transactions (within the same state), GST is split equally into Central GST (CGST) and State GST (SGST). For inter-state transactions (between different states or union territories), Integrated GST (IGST) is levied in full. In exclusive mode, GST is added on top of the base amount. In inclusive mode, reverse GST is extracted using the statutory reverse formula.
Statutory GST Valuation & Tax Split
| Statutory Component | Legal Basis & Section | Rate Factor | Computed Amount (₹) |
|---|---|---|---|
| Taxable Base Value | Section 15 CGST Act (Transaction Base) | Base Value | ₹1,00,000.00 |
| Central GST (CGST) | Section 9(1) CGST Act (Intra-State Supply) | 9.0% (Half Rate) | ₹9,000.00 |
| State/UT GST (SGST/UTGST) | Section 9(1) SGST Act (Intra-State Supply) | 9.0% (Half Rate) | ₹9,000.00 |
| Total Statutory GST Outgo | Combined Central + State Indirect Tax Levy | 18% Total | ₹18,000.00 |
| Gross Invoice Value | Commercial Tax Invoice Payable by Buyer | Gross Total | ₹1,18,000.00 |
| Input Tax Credit (ITC) Eligibility | Section 16(1) CGST Act (Available for B2B Registered Persons) | Eligible Credit | ₹18,000.00 |
| Calculation Method: Exclusive mode: Base (₹1,00,000.00) + 18% GST (₹18,000.00) = Total (₹1,18,000.00) | |||
Calculation Assumptions
- Base: ₹1,00,000
- Rate: 18%
- Intra-state
Typical Calculation Scenario
Calculation based on target inputs: amount=100000, rate=18, type=exclusive, supplyType=intra
Important Statutory & Regulatory Notes
- •Statutory GST Rates: Standard slabs in India are 5%, 12%, 18%, and 28%. Gold and precious stones attract 3%.
- •Intra-state vs Inter-state: Intra-state transactions split 50:50 between CGST and SGST. Inter-state transfers charge 100% IGST to the central pool.
- •Invoice Compliance: Under Section 31 of the CGST Act, 2017, all registered suppliers must display HSN/SAC code, taxable value, and explicit tax split.
- •Input Tax Credit (ITC): Registered B2B purchasers can claim credit for GST paid subject to Section 16 conditions and vendor GSTR-1 filing.
Frequently Asked Questions
What is 18% GST on ₹1 Lakh?
GST = ₹18,000. Invoice total = ₹1,18,000.