Results are estimates for illustration only and not financial, tax, or investment advice. Verify with a qualified, registered advisor before making decisions.
5% GST Calculator
Last updated
At the 5% GST rate, adding tax to a ₹10,000 base amount yields ₹500 GST for a total of ₹10,500 (split into ₹250 CGST and ₹250 SGST for intra-state sales). On a ₹10,000 tax-inclusive price, the base is ₹9,523.81 with ₹476.19 GST. Rates reflect CBIC GST 2.0 slabs effective 22 September 2025.
Calculate 5% Goods and Services Tax (GST) for tax-exclusive and tax-inclusive pricing. See exact CGST, SGST, and IGST breakdowns for goods and services under the 5% tax slab in India.
Runs in your browser
Your files and text are processed locally in your browser and are not uploaded.
How to Calculate 5% GST (Exclusive & Inclusive)?
- The tax rate is preset to 5% under the revised GST 2.0 slab.
- Enter your base or invoice amount (preset to ₹10,000).
- Select Exclusive (Add GST to base price) or Inclusive (Remove GST from total).
- Review the net base amount, total GST, and CGST/SGST or IGST tax breakdown.
5% GST Calculation Table for Common Transaction Values
| Base Price | 5% GST Added | Gross Total (Exclusive) | Inclusive GST (from Base) | Intra-State (CGST + SGST) |
|---|---|---|---|---|
| ₹1,000 | ₹50.00 | ₹1,050.00 | ₹47.62 | ₹25.00 CGST + ₹25.00 SGST |
| ₹5,000 | ₹250.00 | ₹5,250.00 | ₹238.10 | ₹125.00 CGST + ₹125.00 SGST |
| ₹10,000 | ₹500.00 | ₹10,500.00 | ₹476.19 | ₹250.00 CGST + ₹250.00 SGST |
| ₹50,000 | ₹2,500.00 | ₹52,500.00 | ₹2,380.95 | ₹1,250.00 CGST + ₹1,250.00 SGST |
Source: Central Board of Indirect Taxes and Customs (CBIC) and GST Council GST 2.0 slabs, effective 22 September 2025.
Mathematical Formulas for 5% GST
Calculations follow standard CBIC tax accounting rules: - Exclusive (Add Tax): GST = (Base × 5) / 100. Total = Base + GST. Example: ₹10,000 base + ₹500 GST = ₹10,500. - Inclusive (Remove Tax): Base = Total / (1 + 0.05) = Total / 1.05. GST = Total - Base. Example: ₹10,000 inclusive = ₹9,523.81 base + ₹476.19 GST. - Intra-State Split: 5% GST is divided equally into 2.5% CGST and 2.5% SGST. Inter-state sales apply 5% IGST.
Common Goods and Services in the 5% Slab
The 5% GST slab covers essential commodities and transport: - Packaged food items (flour, paneer, tea, spices, sugar) - Economy class air transport, railways passenger tickets - Small restaurants and takeaway food services - Life-saving drugs and basic medical supplies
Frequently asked questions
How is 5% GST calculated on 10,000?
If exclusive, GST is (10,000 × 5) / 100 = ₹500, giving a total of ₹10,500. If inclusive, base price is 10,000 / 1.05 = ₹9,523.81, and GST is ₹476.19.
How is 5% GST split between central and state governments?
For sales within the same state (intra-state), 5% GST is split equally into 2.5% CGST (Central GST) and 2.5% SGST (State GST). For sales to another state (inter-state), the full 5% is collected as IGST.
What changed for the 5% slab under GST 2.0 in September 2025?
Under the GST 2.0 reforms effective 22 September 2025 by the GST Council, several everyday household and healthcare essentials formerly under the discontinued 12% slab were moved down to the 5% category to reduce consumer tax burden.
Other Sizes
Need a different size? Use the full GST Calculator.