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Enter amount & rate above
Quantity
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Taxable Value
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GST Rate
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IGST
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CGST (50%)
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SGST (50%)
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Total Invoice Value
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How it works:
Add GST (Excl.) — Enter pre-tax amount; GST is added on top. |
Extract GST (Incl.) — Enter MRP/total; GST is back-calculated: Tax = (Amount × Rate) ÷ (100 + Rate).
📋 Notification No. 19/2025–Central Tax (Rate) · w.e.f. 1 February 2026
GST on notified tobacco & pan masala is levied on the RSP (MRP) under Rule 31D, CGST Rules. 40% GST (20% CGST + 20% SGST, or 40% IGST) applies to pan masala, cigarettes, cigars, unmanufactured tobacco, gutkha, chewing tobacco, and inhalation/vaping products. Exception: Bidis — 18% GST, NOT RSP-based (use Standard GST tab for bidis). Compensation Cess abolished; Excise Duty (tobacco) & HSSNS Cess (pan masala) apply separately on top of GST.
GST on notified tobacco & pan masala is levied on the RSP (MRP) under Rule 31D, CGST Rules. 40% GST (20% CGST + 20% SGST, or 40% IGST) applies to pan masala, cigarettes, cigars, unmanufactured tobacco, gutkha, chewing tobacco, and inhalation/vaping products. Exception: Bidis — 18% GST, NOT RSP-based (use Standard GST tab for bidis). Compensation Cess abolished; Excise Duty (tobacco) & HSSNS Cess (pan masala) apply separately on top of GST.
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Enter per-unit invoice price charged to buyer. Total Invoice = this × Qty. Taxable value = Total Invoice − RSP-based tax.
₹ Results
Enter RSP, quantity & rate above
Quantity
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RSP per Unit
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Total RSP (MRP)
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GST Rate
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Tax Computation (on RSP)
IGST (on RSP)
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CGST (on RSP)
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SGST (on RSP)
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Taxable Value (RSP − Tax)
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Invoice Total (= RSP Total)
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Invoice Reporting (Discounted Sale)
⚠ Invoice value is below RSP total. Per GSTN guidelines, report Invoice Value as the taxable value, but RSP-based tax stays fixed.
Invoice Value per Unit
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Total Invoice Value (× Qty)
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Taxable Value (Invoice − RSP Tax)
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RSP-Based Tax (reported)
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Invoice Total
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Rule 31D Formula (Notification 19/2025-CT Rate):
Tax = (Total RSP × 40) ÷ 140 | Taxable Value = Total RSP − Tax |
40% GST on RSP: Pan masala · Cigarettes · Unmanufactured tobacco · Gutkha · Chewing tobacco · Inhalation products.
Bidis: 18% GST, not RSP-based — use Standard GST tab.
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