How do you calculate GST inclusive price?

To extract the base price from a GST-inclusive price: Base Amount = Inclusive Price / (1 + (GST Rate / 100)). GST Amount = Inclusive Price - Base Amount.

What is the split between CGST and SGST for intra-state sales?

For sales within the same state, total GST is divided equally: 50% CGST (Central GST) and 50% SGST (State GST). For inter-state sales, 100% is charged as IGST (Integrated GST).

How are CGST, SGST, and IGST divided on e-commerce sales invoices?

For Intrastate sales (buyer and seller in the same state), GST is split equally between CGST (Central GST) 50% and SGST (State GST) 50%. For Interstate sales (buyer and seller in different states), the full tax amount is billed under IGST (Integrated GST) 100%.

What are the primary GST rate slabs for physical e-commerce goods?

Standard Indian & Global GST/VAT slabs include: 0% (essential foods, books), 5% (apparel under $15, basic items), 12% (processed foods, home goods), 18% (electronics, cosmetics, services, default rate), and 28% (luxury goods, motor vehicles).

What is TCS (Tax Collected at Source) for e-commerce marketplace sellers?

Marketplaces like Amazon, Flipkart, Meesho, and Myntra are mandated to deduct 1% TCS (0.5% CGST + 0.5% SGST) from the net value of taxable supplies made through their platform before remitting payments to sellers.

How do I calculate net base price from a GST-inclusive invoice total?

Use the formula: Net Base Price = Gross Invoice Price / (1 + GST Rate / 100). For example, if a product is sold for $1,180 inclusive of 18% GST, calculate $1,180 / 1.18 = $1,000 Net Base Price, with $180 being the GST amount.

Is input tax credit (ITC) claimable on e-commerce seller fees?

Yes! Registered e-commerce sellers can claim Input Tax Credit (ITC) on the GST charged by platforms for referral fees, FBA fulfillment services, inventory storage, and advertising costs against their output GST liability.

Universal Sales Tax, VAT & GST Calculator

Sales Tax, VAT & GST Calculator

Calculate inclusive and exclusive tax amounts, split CGST/SGST/IGST rates, and determine net prices for international ecommerce.

Net Pre-Tax Amount$100.00Excl. Tax

Total Tax Amount (18%)$18.00Total Tax

Tax BreakdownCGST: $9.00SGST: $9.00

Final Gross Price$118.00Total Price

Invoice Amount & Rate Selection

Enter Amount ($)

Select GST Rate Slab

Custom Rate %:

Transaction State Supply Type

Itemized GST Tax Invoice Summary

Calculation ModeGST Exclusive (+Tax Added)

Net Base Selling Price$100.00

Central GST (CGST @ 9.0%)+$9.00

State GST (SGST @ 9.0%)+$9.00

Total Tax Payable$18.00

Gross Total Invoice Amount$118.00

SellerKit E-Commerce Tax & HSN Engineering Team

E-Commerce Tax Policy & GST Compliance Specialists

2026 E-Commerce Tax Slabs VerifiedGST & Tax Accounting Strategy

Financial Modeling & Accuracy Disclaimer:Calculations generated by SellerKitHub tools rely on published marketplace fee rates (Amazon Seller Central 2026, Etsy Seller Handbook, eBay Merchant Terms). Estimates are for planning purposes. Final referral fees, dimensional weight packaging charges, and taxes may vary depending on category reclassifications, peak seasonal storage surcharges, and regional carrier postal rates.

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E-Commerce GST Rate Slabs & HSN Reference Table

Standard GST rate slabs applicable to physical product categories sold on Amazon, Etsy, and Shopify.

GST Rate	Product Categories & HSN Items	Input Tax Credit (ITC)	Tax Component Breakdown
0% GST	Printed books, unbranded food grains, natural handicraft items.	Exempt / Zero-rated	0% CGST + 0% SGST
5% GST	Apparel priced under $15 / ₹1000, footwear, packaged foods.	Fully Eligible	2.5% CGST + 2.5% SGST
12% GST	Apparel priced over $15 / ₹1000, wooden furniture, artwork.	Fully Eligible	6.0% CGST + 6.0% SGST
18% GST	Electronics, cosmetics, leather accessories, software, seller platform fees.	Fully Eligible	9.0% CGST + 9.0% SGST
28% GST	Luxury goods, automobiles, premium electronics, gaming hardware.	Fully Eligible	14.0% CGST + 14.0% SGST

Tax Compliance Strategy Guide

E-Commerce GST Calculation Guide & Input Tax Credit (ITC)

Understanding reverse GST extraction formulas, intra-state CGST/SGST splits, and claiming Input Tax Credit on seller fees.

1. Extracting Base Price from GST Inclusive Slabs

When product retail prices are listed as "GST Inclusive", calculating exact net revenue requires extracting the embedded tax component. The formula is: Base Price = Gross Inclusive Price / (1 + (GST Rate / 100)). For example, a $118 GST-inclusive product at 18% GST yields a base price of $100 and a tax amount of $18.

2. CGST, SGST, and IGST Tax Component Mechanics

For sales completed within the seller's home state (intra-state), total GST is split equally into 50% CGST (Central Goods & Services Tax) and 50% SGST (State Goods & Services Tax). For inter-state shipments across state lines, 100% of the tax is charged as IGST (Integrated Goods & Services Tax).

3. Claiming Input Tax Credit (ITC) on Marketplace Fees

E-commerce platforms (such as Amazon, Flipkart, and Meesho) charge 18% GST on all seller referral fees, closing fees, and FBA storage surcharges. Online sellers with active GST registration can claim Input Tax Credit (ITC) on all marketplace fees and logistics invoices, reducing total monthly tax liability.

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Frequently Asked Questions

GST Exclusive means the entered amount is the net base price before tax, and GST is added on top (Base + GST = Total). GST Inclusive means the entered amount is the final gross price containing tax, and GST is extracted backwards (Base = Gross / (1 + Rate/100)).