Freelancer & Tech Export (0% LUT): GST Calculator
Calculate GST for freelance exports, foreign clients, and offshore development under Letter of Undertaking (LUT). 0% tax with full unutilized ITC refund.
Enter Amount & Rate
Fresh vegetables, milk, most education and healthcare services, individual health and life insurance
Tax Breakdown @ 0%
- Taxable value
- ₹1,00,000.00
- IGST @ 0%
- ₹0.00
- Total GST
- ₹0.00
- Total incl. GST
- ₹1,00,000.00
GST = ₹1,00,000.00 × 0 ÷ 100
₹1,00,000.00 at Every GST Slab
GST added on top of the amount. The 12% and 28% slabs were removed from 22 Sept 2025.
| Rate | Taxable value | IGST | Total incl. GST | Applies to |
|---|---|---|---|---|
| 5% | ₹1,00,000.00 | ₹5,000.00 | ₹1,05,000.00 | Butter, ghee, cheese and namkeen, apparel up to ₹2,500 a piece, standalone restaurants, hotel rooms up to ₹7,500 a day |
| 18% | ₹1,00,000.00 | ₹18,000.00 | ₹1,18,000.00 | IT and software services, most professional services, ACs, TVs above 32 inches, dishwashers, small cars |
| 40% | ₹1,00,000.00 | ₹40,000.00 | ₹1,40,000.00 | Aerated sugar-added drinks, cars above 1200cc petrol / 1500cc diesel or longer than 4 m, motorcycles above 350cc, yachts |
| 3% | ₹1,00,000.00 | ₹3,000.00 | ₹1,03,000.00 | Gold, silver and platinum, including jewellery |
| 0.25% | ₹1,00,000.00 | ₹250.00 | ₹1,00,250.00 | Rough diamonds and rough precious stones |
Invoice Tax Breakdown
Add each line with its code and rate. Tax is grouped rate-wise, the way a GST invoice shows it.
| Description | HSN/SAC | Qty | Rate (₹) | GST % | Taxable | GST | |
|---|---|---|---|---|---|---|---|
| ₹25,000.00 | ₹4,500.00 | ||||||
| ₹9,000.00 | ₹450.00 |
| GST rate | Taxable value | IGST | Total tax |
|---|---|---|---|
| 5% | ₹9,000.00 | ₹450.00 | ₹450.00 |
| 18% | ₹25,000.00 | ₹4,500.00 | ₹4,500.00 |
- Taxable value
- ₹34,000.00
- Total GST
- ₹4,950.00
- Invoice total
- ₹38,950.00
Rupees Thirty Eight Thousand Nine Hundred Fifty Only
Common GST Rates After GST 2.0
Frequently searched items and their current rate. rules are noted where they change the answer.
| Item or service | GST | Note |
|---|---|---|
| Software, IT and digital marketing services | 18% | With input tax credit |
| Standalone restaurant | 5% | No input tax credit |
| Restaurant in a hotel with rooms above ₹7,500 a day | 18% | With input tax credit |
| Hotel room up to ₹7,500 a day | 5% | No input tax credit (was 12%) |
| Hotel room above ₹7,500 a day | 18% | With input tax credit |
| Apparel up to ₹2,500 a piece | 5% | Above ₹2,500 a piece: 18% |
| Air conditioners, TVs above 32 inches, dishwashers | 18% | Cut from 28% |
| Gold, silver and jewellery | 3% | Special rate |
| Rough diamonds and precious stones | 0.25% | Special rate |
This calculator does the arithmetic; it is not tax advice. Rates follow the HSN/SAC code, so check yours against the CBIC rate notifications before you invoice.
Notes for This Preset
Export of services (freelancing, design, coding, remote consulting) to foreign clients qualifies as a "Zero-Rated Supply" under Section 16 of the IGST Act, provided the service recipient is outside India and payment is received in convertible foreign exchange (or permitted INR via inward remittance advice / FIRC). When filing an annual Letter of Undertaking (Form GST RFD-11 LUT) on the GST portal, freelancers invoice with 0% IGST without paying upfront tax, while retaining the right to claim a refund on accumulated Input Tax Credit for business hardware, cloud servers, and software tools.
How is the GST amount calculated?
To add GST, multiply the taxable value by the rate ÷ 100. To remove GST from an inclusive price, multiply the inclusive price by rate ÷ (100 + rate). For supplies within one state, split the result equally into CGST and SGST; for supplies between states, charge the full amount as IGST.
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