GST Calculator for E-Commerce Sellers
Calculate GST-inclusive product base prices, GST amounts, CGST/SGST/IGST splits, and Input Tax Credit (ITC).
GST Calculation Settings
Tax Component Breakdown
When selling online, marketplaces charge 18% GST on their commissions and shipping fees. You can claim 100% of this GST back as Input Tax Credit (ITC) on your monthly GSTR-3B return to reduce your output tax liability.
GST Calculator Frequently Asked Questions
Expert answers on GST slabs, inclusive vs exclusive formulas, ITC claims, and marketplace tax compliance.
How is GST calculated on e-commerce retail prices in India?
Under Indian consumer law, retail prices (MRP) on e-commerce platforms must be inclusive of all taxes. To extract the taxable base value from an inclusive price: Taxable Base Value = MRP ÷ (1 + GST Rate ÷ 100). For example, for an item sold at ₹999 in the 18% GST slab: Taxable Value = ₹999 ÷ 1.18 = ₹846.61, and GST collected is ₹152.39.
What is the difference between CGST, SGST, and IGST for marketplace sellers?
For Intra-State orders (customer and seller warehouse located in the same state), GST is split equally into CGST (Central GST) and SGST (State GST) — for example, 9% CGST + 9% SGST on an 18% slab. For Inter-State orders (shipping across state borders), the entire 18% tax is billed as IGST (Integrated GST).
Can e-commerce sellers claim Input Tax Credit (ITC) on Amazon and Flipkart fees?
Yes. Marketplaces charge 18% GST on all seller deductions, including category commissions, closing fees, shipping fees, and advertising. Registered sellers under regular GST can claim 100% of this amount as Input Tax Credit (ITC) in their monthly GSTR-3B filings by reconciling with GSTR-2B, directly offsetting output GST payable on customer sales.
What are TCS and TDS deductions on marketplace sales and how to claim them?
Under Section 52 of the CGST Act, marketplaces deduct 1% TCS (Tax Collected at Source) on net taxable supplies. Under Section 194-O of the Income Tax Act, they deduct 0.1% TDS. These are not business expenses; you can claim full credit for TCS against monthly GST liabilities and TDS against annual income tax returns (Form 26AS / AIS).