Calculate GST for Real Estate
Calculate GST on commercial property rentals, leasing, and under-construction residential property bookings.
Open CalculatorQuick Summary
GST Rate Explanation
Under the Indian Goods and Services Tax framework, a tax rate of 12% is levied on real estate. This rate was finalized by the GST Council based on standard industry categories and matching classifications under the Harmonized System of Nomenclature (HSN).
Visual Tax Split & Collection Rules
Within State (CGST + SGST)
When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.
Across States (IGST)
When supply spans across states (interstate), a single Integrated GST of 12% is collected in full by the Central government before allocation.
GST Rate Structure Slabs
| Tax Slab | CGST (Central) | SGST (State) | IGST (Integrated) | Notes |
|---|---|---|---|---|
| 0% | 0.0% | 0.0% | 0.0% | Exempted / Nil rated goods |
| 5% | 2.5% | 2.5% | 5.0% | Essential items & services |
| 12% | 6.0% | 6.0% | 12.0% | Standard reduced rate items |
| 18% | 9.0% | 9.0% | 18.0% | Standard general rate items |
| 28% | 14.0% | 14.0% | 28.0% | Luxury / Sin goods & services |
GST Calculation Examples
Monthly commercial shop rent
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹50,000.00
GST (12%): ₹6,000.00
Total: ₹56,000.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹50,000.00
Base Amount: ₹44,642.86
GST Included: ₹5,357.14
Under-construction flat payment booking
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹40,00,000.00
GST (12%): ₹4,80,000.00
Total: ₹44,80,000.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹40,00,000.00
Base Amount: ₹35,71,428.57
GST Included: ₹4,28,571.43
Frequently Asked Questions
Related GST Calculators
Government References & Notifications
Tax Disclaimer Notice
Residential renting for personal use is exempt from GST. Commercial property rentals attract 18% GST if the landlord is registered.