Calculator
Tax worked example
See how tax moves through a supply chain, and compare the earlier excise and VAT structure with GST for your own figures.
Your figures
The starting figures are the example from the BEP site. Change any value and choose Calculate.
Result
Landed price under GST
1,534.00
Landed price, current tax
1,645.75
Lower under GST by
111.75
| Item | GST scenario | Current tax scenario |
|---|---|---|
| Basic cost | 1,000.00 | 1,000.00 |
| Value added by manufacturer | 200.00 | 200.00 |
| Value added by dealer | 100.00 | 100.00 |
| Total landed cost | 1,300.00 | 1,300.00 |
| CGST / excise duty | 117.00 (CGST) | 150.00 (excise) |
| SGST / total VAT | 117.00 (SGST) | 195.75 (VAT) |
| Landed price | 1,534.00 | 1,645.75 |
| Total tax collection | 234.00 | 345.75 |
| Net tax % | 18.00% | 26.60% |
Goods and Services Tax, within Maharashtra
| Item | Rate | Amount |
|---|---|---|
| Basic price | 1,000.00 | |
| CGST | 9.00% | 90.00 |
| SGST | 9.00% | 90.00 |
| Invoice | 1,180.00 |
| Item | Rate | Amount |
|---|---|---|
| Input cost | 1,000.00 | |
| Value addition | 200.00 | |
| Total value | 1,200.00 | |
| Output tax liability | ||
| CGST | 9.00% | 108.00 |
| SGST | 9.00% | 108.00 |
| Invoice | 1,416.00 | |
| Input credit available | ||
| CGST | 9.00% | 90.00 |
| SGST | 9.00% | 90.00 |
| Net tax paid (cash flow) | ||
| CGST | 9.00% | 18.00 |
| SGST | 9.00% | 18.00 |
| Item | Rate | Amount |
|---|---|---|
| Input cost | 1,200.00 | |
| Dealer value addition | 100.00 | |
| Total value | 1,300.00 | |
| Output tax liability | ||
| CGST | 9.00% | 117.00 |
| SGST | 9.00% | 117.00 |
| Invoice | 1,534.00 | |
| Input credit available | ||
| CGST | 9.00% | 108.00 |
| SGST | 9.00% | 108.00 |
| Net tax paid (cash flow) | ||
| CGST | 9.00% | 9.00 |
| SGST | 9.00% | 9.00 |
Current tax structure
| Item | Rate | Amount |
|---|---|---|
| Basic price | 1,000.00 | |
| Excise | 12.50% | 125.00 |
| VAT | 13.50% | 151.88 |
| Invoice | 1,276.88 |
| Item | Rate | Amount |
|---|---|---|
| Input cost | 1,000.00 | |
| Value addition | 200.00 | |
| Total value | 1,200.00 | |
| Output tax liability | ||
| Excise | 12.50% | 150.00 |
| VAT | 13.50% | 182.25 |
| Invoice | 1,532.25 | |
| Input credit available | ||
| Excise | 12.50% | 125.00 |
| VAT | 13.50% | 151.88 |
| Net tax paid (cash flow) | ||
| Excise | 12.50% | 25.00 |
| VAT | 13.50% | 30.38 |
| Item | Rate | Amount |
|---|---|---|
| Input cost | 1,350.00 | |
| Dealer value addition | 100.00 | |
| Total value | 1,450.00 | |
| Output tax liability | ||
| Excise | 12.50% | NA |
| VAT | 13.50% | 195.75 |
| Invoice | 1,645.75 | |
| Input credit available | ||
| Excise | 12.50% | NA |
| VAT | 13.50% | 182.25 |
| Net tax paid (cash flow) | ||
| Excise | 12.50% | NA |
| VAT | 13.50% | 13.50 |
This is an illustration of how input credit works across a manufacturer and a dealer within one state. It is not tax advice. Check rates and rules on the official portal.