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PayU business calculator

GST calculator

Calculate GST on any invoice amount. Select the applicable slab rate and supply type to get the taxable amount, GST component, and total, plus the CGST/SGST or IGST split.

gst calculator

Estimate

Enter the price of the goods or service.

Select the applicable slab: 5%, 18%, or 40%.

Choose whether your amount already includes GST or not.

Intra-state supplies split GST into CGST + SGST. Inter-state supplies pay IGST.

Taxable amount

₹10,000

Base price before GST.

GST amount

₹1,800

Tax at the selected slab rate.

Total amount

₹11,800

Invoice total including GST.

CGST / SGST

₹900 / ₹900

Intra-state split at half the slab rate.

Start accepting payments

Worked example

You receive an invoice for ₹11,800 inclusive of 18% GST from a vendor. Here is how to extract the taxable base and the GST component:

Amount with GST

₹11,800

GST slab

18%

Taxable amount

₹10,000

GST amount

₹1,800

Intra-state: CGST ₹900 + SGST ₹900 = ₹1,800. Inter-state: IGST ₹1,800.

How to use the calculator

1

Enter the invoice amount

Type the price of the goods or service. You can enter the amount with or without GST; just select the right option below.

2

Choose the slab rate and supply type

Select the GST slab that applies to your product or service. Then choose intra-state or inter-state to see the CGST/SGST or IGST split.

3

Read the breakdown

The calculator returns the taxable base, GST amount, invoice total, and the CGST/SGST or IGST split, all updated instantly.

GST calculation logic

Exclusive: GST = Amount × (rate ÷ 100)

Inclusive: Taxable = Amount ÷ (1 + rate ÷ 100)

IGST applies to inter-state supply. For intra-state supply CGST and SGST each equal half the slab rate. UTGST replaces SGST in union territories.

  • The calculator assumes standard GST slabs. Concessional rates for specific categories, exemptions, and composition scheme rates are not covered.
  • CGST and SGST split assumes equal halves of the slab rate for intra-state supply.
  • GST on payment gateway fees is 18% as applicable to financial and payment services.
  • Actual GST liability depends on HSN classification, supply type, and business registration status.

Where PayU fits for merchants

PayU charges 18% GST on its payment gateway fees - a recoverable input tax credit for GST-registered merchants. For businesses processing high transaction volumes, understanding the GST on processing fees helps reconcile monthly gateway statements and claim ITC accurately.

About GST in India

GST slabs in India

Following the revised GST structure, goods and services are taxed at 5%, 18%, or 40%. Essential items attract 5%; most services and standard goods fall at 18%; luxury and sin/demerit goods attract the special 40% rate. The earlier 12% and 28% slabs have been withdrawn. The slab for a specific product is governed by HSN code classification.

CGST, SGST, IGST, and UTGST explained

Intra-state transactions split the slab equally into CGST (central) and SGST (state). Inter-state transactions attract IGST at the full slab rate, collected by the centre and shared with the destination state. Supplies to union territories use UTGST in place of SGST.

GST on payment gateway fees

Payment gateway and payment aggregator fees charged to merchants attract 18% GST. This is an input tax credit (ITC)-eligible expense for GST-registered businesses, meaning the tax paid on gateway fees can offset GST collected on outgoing invoices.

Filing and compliance basics

GST-registered businesses file GSTR-1 (outward supplies), GSTR-3B (monthly summary), and annual GSTR-9. Digital businesses and payment platforms are subject to TCS provisions under GST for marketplace supplies.

CGST, SGST, IGST and UTGST: what is the difference?

Tax typeFull nameApplies toCollected by
CGSTCentral Goods and Services TaxIntra-state supplyCentral government
SGSTState Goods and Services TaxIntra-state supplyState government
IGSTIntegrated Goods and Services TaxInter-state supply and importsCentre (shared with destination state)
UTGSTUnion Territory GSTSupplies in union territoriesUnion territory administration

Frequently asked questions

Q1

What is GST and when did it come into effect?

GST (Goods and Services Tax) is an indirect tax that replaced multiple central and state taxes in India. It came into effect on 1 July 2017 and is administered under the GST Act.

Q2

How do I calculate GST on an invoice amount?

If your price is exclusive of GST: multiply the amount by the GST rate percentage and add it to get the total. If your price is inclusive of GST: divide the total by (1 + rate/100) to get the base price, then subtract to find the GST component.

Q3

What is the difference between CGST, SGST, and IGST?

CGST and SGST apply to intra-state sales, splitting the slab rate equally between centre and state. IGST applies to inter-state sales and imports, collected by the central government.

Q4

Is GST on payment gateway fees refundable?

If your business is GST-registered, the 18% GST charged on payment gateway fees is an input tax credit (ITC) you can claim, effectively making it a recoverable cost.

Q5

Which GST slab applies to digital services?

Most digital services, software, and payment processing services attract 18% GST in India.

Q6

What is the GST slab for payment gateway and payment aggregator fees?

Payment gateway and payment aggregator services attract 18% GST. This applies to the transaction fee, setup fee, and annual maintenance charges levied by the gateway. The 18% rate falls under the financial and payment services category.

Q7

Can I claim input tax credit (ITC) on payment gateway GST charges?

Yes. If your business is GST-registered, the 18% GST charged on payment gateway fees qualifies as input tax credit (ITC). You can offset this against your GST liability on outward supplies, effectively recovering the tax. Ensure the invoice is from a GST-registered gateway provider and the expense is for business purposes.

Q8

What is the reverse charge mechanism and does it apply to payment gateways?

The reverse charge mechanism (RCM) shifts the liability to pay GST from the supplier to the recipient. It applies to specific categories notified by the government. Payment gateway fees from domestic registered providers are not covered under RCM; the gateway charges and remits GST directly. However, fees from foreign payment processors may attract RCM under the import of services provisions.

Calculator outputs are estimates based on the values you enter. They are for planning and education purposes only and do not constitute financial, tax, or legal advice. Actual amounts may vary based on applicable regulations, your business category, lender terms, and individual circumstances.

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