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Tax

GST Calculator — Bengaluru (Karnataka SGST) FY 2025-26

For businesses and consumers in Bengaluru, Karnataka: intra-state GST splits equally between CGST and Karnataka SGST (each at half the applicable rate), while inter-state supplies attract IGST at the full rate. At 18% GST on a Rs 1L invoice within Karnataka: CGST = Rs 9,000 + Karnataka SGST = Rs 9,000 = total Rs 18,000 GST. GST registration is mandatory above Rs 20L/year for services and Rs 40L/year for goods in Karnataka.

Verified Formula|Source: Income Tax Department, Government of India|Last verified: April 2026Methodology

GST Details

Calculate GST on top of the base amount

Inter-State Supply (IGST)

CGST + SGST applies for intra-state transactions

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Net Price

₹1,00,000

GST Amount

₹18,000

Total Price

₹1,18,000

GST Breakdown

Base Amount₹1,00,000
CGST @ 9%₹9,000
SGST @ 9%₹9,000
Total GST₹18,000
Net Price (Excl. GST)₹1,00,000
Total Price (Incl. GST)₹1,18,000

Price Composition

Common GST Rates — Quick Reference

Item / CategoryGST Rate
Essential food items (rice, wheat, milk)0%
Packaged food, butter, ghee5%
Processed food, mobile phones12%
Electronics, shampoo, AC restaurants18%
Luxury cars, aerated drinks, tobacco28%
Gold, silver, platinum3%
Rough diamonds0.25%

Input Tax Credit (ITC)

Businesses registered under GST can claim Input Tax Credit on GST paid on purchases, effectively reducing the GST liability on their sales. Ensure timely GSTR-2B reconciliation to maximize your ITC claims.

GST in Bengaluru: CGST, Karnataka SGST, and IGST — FY 2025-26 Guide

Goods and Services Tax (GST) in Bengaluru, Karnataka operates under a dual structure administered jointly by the Government of India and Karnataka state government. Whether you are a business owner in the MG Road / UB City area, a consumer buying services inBengaluru, or a freelancer invoicing clients across India, the applicable GST component — CGST + Karnataka SGST or IGST — depends on whether the supply is intra-state or inter-state. Despite being India's IT capital and one of the fastest-growing cities, Bengaluru is classified as non-metro for HRA purposes — the 50% basic salary HRA exemption applies only to Delhi, Mumbai, Chennai, and Kolkata. Bengaluru residents get only the 40% cap, a major surprise for lakhs of IT professionals.

CGST vs Karnataka SGST vs IGST: How It Works in Bengaluru

The fundamental rule:

  • Intra-state supply (supplier and recipient both in Karnataka): GST = CGST (central government) + Karnataka SGST (Karnataka government), each at half the total GST rate. On a Rs 1,00,000 invoice at 18%: CGST Rs 9,000 (9%) + Karnataka SGST Rs 9,000 (9%).
  • Inter-state supply (supplier in Karnataka, recipient in another state, or vice versa): GST = IGST at the full rate. Same Rs 1,00,000 invoice at 18%: IGST = Rs 18,000 (18%), all to central government (then apportioned to destination state).
  • Import of services: IGST under Reverse Charge Mechanism (RCM) — the recipient in Bengaluru pays GST to the government. Common for Bengaluru's businesses using foreign software, cloud services, or overseas consultants.

GST Rates Applicable to Bengaluru's Economy

The four main GST rate slabs apply uniformly across Bengaluru:

  • 5% GST: Essential goods and basic services. For Bengaluru: non-AC restaurant meals (no ITC for restaurant), economy hotel stays (room rate below Rs 7,500/night), packaged foods with certain HSN codes, economy air travel (excluding fuel surcharge), electric vehicles, and textile goods below Rs 1,000.
  • 12% GST: Mid-range goods and services. Relevant for Bengaluru: hotel stays Rs 7,500–12,000/night, processed food, computers and laptops (with exceptions), smartphones above Rs 20,000 category, business class air travel, construction of affordable housing.
  • 18% GST: Most services and manufactured goods. This is the dominant GST rate for Bengaluru's IT/Software sector — IT services, consulting, financial services, insurance (excl. life insurance), telecom, steel, chemicals, paints, AC restaurants, hotel stays above Rs 12,000/night.
  • 28% GST: Luxury and demerit goods. Bengaluru: automobiles (plus cess), luxury hotels, tobacco products, gambling and racing activities, luxury cement. Plus additional cess on many 28% items.

IT/Software Sector GST in Bengaluru

Bengaluru's dominant IT/Software sector — represented by employers like Infosys, Wipro, TCS — operates primarily under 18% GST for domestic B2B service invoices. Key GST considerations for Bengaluru IT businesses:

  • Software services export (zero-rated): IT exports from Bengaluruto overseas clients are zero-rated with a Letter of Undertaking (LUT). No GST is charged on the invoice, and businesses can claim refund of Input Tax Credit on inputs used. Filing monthly LUT for exports is critical for Bengaluru IT exporters.
  • Domestic IT B2B invoices: 18% GST applies. On a Rs 10L monthly invoice to a Karnataka client: CGST Rs 90,000 + Karnataka SGST Rs 90,000 = Rs 1.8L total GST. This is fully recoverable as Input Tax Credit by the recipient if they are GST-registered.
  • SaaS and software products: 18% GST on perpetual licences, 12% on some packaged software. Cloud-based SaaS services are 18% regardless of how subscription is structured.
  • Professional and consulting services: 18% GST under SAC 9983/9985. Freelancers and consultants in Bengaluru billing above Rs 20L/year must register for GST and charge 18% CGST + Karnataka SGST on domestic invoices.
  • Commercial property rent: If annual commercial rent in Bengaluruexceeds Rs 20L and the landlord is a GST-registered entity, 18% GST applies. At estimated commercial rents of Rs 75,000/month in Bengaluru, annual commercial rent is Rs 9,00,000. Annual commercial rent is below Rs 20L — GST on rent may not apply if the landlord is under threshold.

Input Tax Credit (ITC) for Bengaluru Businesses

GST-registered businesses in Bengaluru can claim Input Tax Credit on GST paid for goods and services used in their business. ITC rules in Karnataka:

  • CGST paid can offset CGST or IGST liability; Karnataka SGST paid can offset Karnataka SGST or IGST; IGST can offset any GST liability (IGST first, then CGST, then SGST).
  • Conditions for ITC: Valid tax invoice, goods/services received, GST filed by supplier (reflected in GSTR-2B), and payment made to supplier within 180 days.
  • ITC blocked items: Motor vehicles (for personal use), employee-related food and beverages, club memberships, health insurance for employees (unless mandatory under law), works contract for immovable property.
  • ITC reconciliation: GSTR-2B (auto-populated) vs your purchase register must be reconciled monthly. Mismatch can lead to ITC disallowance and penalty — a critical compliance task for Bengaluru's MSMEs and large businesses alike.

GST Registration Threshold and Compliance for Bengaluru

GST registration is mandatory in Karnataka when aggregate turnover exceeds:

  • Rs 40 lakh/year for goods suppliers (Rs 20L for special category states — not applicable to Karnataka).
  • Rs 20 lakh/year for service providers.
  • Any threshold for inter-state supplies, e-commerce operators, or businesses with taxable supplies despite low turnover.

Bengaluru freelancers and consultants in the IT/Software sector who provide services to clients in other states must register for GST irrespective of turnover — even a single inter-state invoice triggers mandatory registration. Return filing: GSTR-1 (monthly/quarterly for outward supplies) + GSTR-3B (monthly summary + tax payment) + GSTR-9 (annual reconciliation). Businesses in Bengaluru with turnover above Rs 5 crore must file GSTR-1 monthly. Below Rs 5 crore, quarterly GSTR-1 filing is available under the QRMP scheme.

Composition Scheme: For Small Bengaluru Businesses

Small Bengaluru businesses with annual turnover below Rs 1.5 crore (goods) or Rs 50 lakh (services) can opt for the Composition Scheme — pay a fixed percentage of turnover as GST (1% for goods, 6% for services including restaurants) without ITC. Composition dealers cannot raise a tax invoice or collect GST from customers, and cannot supply inter-state. This suits small retailers, restaurants, and service providers inBengaluru's Whitefield and Electronic City local markets who do primarily local business.

Disclaimer

GST rates and rules are based on notifications effective as of FY 2025-26. Specific HSN/SAC codes may attract different rates. Special economic zone (SEZ) supplies are zero-rated. E-invoicing is mandatory above certain turnover thresholds. Consult a GST practitioner or Chartered Accountant in Bengaluru for business-specific compliance guidance.

Frequently Asked Questions — GST in Bengaluru

What is the difference between Karnataka SGST and SGST? Is Karnataka SGST the same as SGST?

Yes — Karnataka SGST is the State GST (SGST) for Karnataka. The term "SGST" in the GST framework is referred to by each state's specific name: Maharashtra's SGST is "Maharashtra SGST", Karnataka's is "Karnataka SGST", etc. For Bengaluru (Karnataka), all intra-state transactions split GST into CGST (Central GST) and Karnataka SGST (KarnatakaSGST), each at half the applicable rate. On an 18% intra-state invoice of Rs 1,00,000: CGST = Rs 9,000 andKarnataka SGST = Rs 9,000.

Do I need to charge GST on my Bengaluru freelance income?

You need to register for GST if your annual freelance income exceeds Rs 20 lakh (services threshold for Karnataka) or if you supply services to clients in other states (inter-state supply triggers mandatory registration at any turnover). Once registered, you charge 18% GST (CGST 9% + Karnataka SGST9%) on domestic invoices. If you export services to overseas clients, it's zero-rated with an LUT — no GST charged, but you can claim ITC refunds on inputs. Bengaluru's thriving IT/Software freelance economy means many consultants hit the Rs 20L threshold quickly — plan your GST registration well in advance to avoid retrospective compliance issues.

What GST applies on restaurant bills in Bengaluru?

GST on restaurants in Bengaluru depends on the type. Non-AC restaurants (standalone, not in hotels with room tariff above Rs 7,500): 5% GST (CGST 2.5% + Karnataka SGST 2.5%), no Input Tax Credit. AC restaurants or those in 5-star hotels: 18% GST (CGST 9% +Karnataka SGST 9%), no ITC. On a Rs 5,000 dinner: 5% restaurant = Rs 250 GST; 18% restaurant = Rs 900 GST. Restaurant GST cannot be claimed as ITC by the customer — it is a final consumer cost. Zomato/Swiggy delivery orders from restaurants also attract 5% GST (collected by the platform, not the restaurant).

How does GST work for Bengaluru businesses buying from another state?

When a Bengaluru (Karnataka) business buys goods or services from a supplier in another state, IGST (Integrated GST) applies at the full rate. For example, buying software services from a Bengaluru vendor (if you are in Bengaluru, Karnataka): 18% IGST applies. You pay IGST on the invoice, which is deposited with the central government and then apportioned to the consuming state. As a Karnataka registered business, you can claim the IGST paid as Input Tax Credit. ITC utilisation order: first against IGST liability, then CGST, then Karnataka SGST. This seamless cross-state ITC chain is one of GST's major improvements over the pre-GST era when inter-state purchases suffered from cascading VAT and CST costs.

Bengaluru's GST landscape is dominated by IT and technology services — where the city's Rs 5Lakh Crore+ annual IT export sector navigates zero-rated GST treatment (with Letter of Undertaking for export of services), accumulated ITC on domestic inputs, and the specific challenge of mixed-use employees working on both export and domestic projects within the same organisation. Bengaluru's software product companies (SaaS businesses) selling to Indian customers charge 18% GST on software subscriptions, while the same product sold to US/UK customers is zero-rated under the export of services framework. Beyond IT: Bengaluru's aerospace and defence manufacturing (HAL, DRDO), biotech cluster (Electronic City), and fast-growing quick commerce ecosystem (Swiggy, Zomato Bengaluru operations) each create distinct GST compliance scenarios. Restaurant GST for Bengaluru's dense food service economy: 5% flat (no ITC). Hotel GST above Rs 7,500/night: 18% — relevant for Bengaluru's large business hotel market during Nasscom, Aero India events. Karnataka commercial property rentals: 18% GST — a major recurring cost for Bengaluru's startup ecosystem renting premium Koramangala, HSR Layout, and Indiranagar commercial spaces. Annual Karnataka GST collection represents 10%+ of India's total, with Bengaluru as the dominant contributor.

Key Insight — Bengaluru

Bengaluru's defining GST insight is the place of supply determination for IT services — where Bengaluru software companies serving clients across India (and globally) must correctly determine whether each service is an intra-state (CGST+KGST) or inter-state (IGST) supply, affecting which state receives the GST revenue and what forms are filed. The place of supply for services (IPLC/IGST Act Section 13): For B2B IT services: place of supply = location of service RECIPIENT (not provider). A Bengaluru company providing cloud services to a Mumbai registered company: IGST applies (inter-state). A Bengaluru company providing services to a Bengaluru-registered client: CGST+KGST (intra-state). Invoicing error consequence: Bengaluru IT company raises CGST+KGST invoice to Mumbai client → the Mumbai client CANNOT claim CGST+KGST credit in their Mumbai GSTIN (which expects IGST) → the Bengaluru company must raise a IGST credit note and issue fresh IGST invoice. This is a frequent GST compliance error for Bengaluru IT companies managing hundreds of corporate clients across India. For export clients (US, UK, EU): place of supply is outside India → IGST Act Section 13 → zero-rated, LUT filed, no GST invoice. When Bengaluru IT companies receive inbound services from foreign companies (Google Cloud, Microsoft Azure, Salesforce): these are IMPORT OF SERVICES → IGST on RCM basis paid by Bengaluru company → ITC available in same period. AWS India infrastructure in Mumbai/Hyderabad: intra-country, standard GST applies. AWS US charges: import of service RCM.

Bengaluru's Financial Context and GST Calculator

Karnataka SGST: 9% (CGST 9% + KGST 9% = 18% standard rate). GST registration: Rs 20L threshold (services including IT services). Bengaluru IT companies: export of software services → zero-rated with LUT → full ITC on domestic inputs (salaries excluded — no GST on salaries, not ITC-eligible). Software subscriptions (SaaS, PaaS) to Indian corporate clients: 18% GST → B2B buyer claims ITC. SaaS to individuals: 18% GST, no ITC for buyer. Bengaluru aerospace HAL: defence equipment — some items exempt (notification-based), most items 18% GST. Biotech: research chemicals 18%, research services between India-registered entities 18%. Quick commerce GST: food delivery platforms (Swiggy, Zomato) registered in Karnataka pay 18% GST on platform fees (delivery charges, platform commission) but not on the food (restaurant handles food GST at 5%). Construction contracts: 18% GST (works contract). Commercial property rent: 18% GST paid by tenant → ITC available if tenant's business is taxable. Residential property rent: zero GST (exempt). SAC code 998313 (IT software services): 18% GST. SAC 998314 (IT consulting): 18%. HSN 8523 (recorded software): 12%. Composition scheme: IT service providers CANNOT use composition scheme. E-invoicing: mandatory for Bengaluru IT companies with Rs 5Cr+ annual turnover → all B2B invoices must go through IRP (Invoice Reference Portal).

SaaS Companies and B2B GST — Invoice Sequencing, E-Invoice Compliance

Bengaluru hosts India's largest SaaS ecosystem — companies like Freshworks, Zoho, Chargebee, Clevertap, and hundreds of Series A/B startups selling software subscriptions to Indian and global businesses. GST compliance for SaaS is primarily driven by subscription invoicing mechanics. Monthly SaaS subscription invoice: for a Bengaluru SaaS company billing Rs 50,000/month to a Hyderabad corporate (GSTIN registered): Invoice: Rs 50,000 + IGST 18% = Rs 9,000 → total Rs 59,000. The Bengaluru company deposits IGST Rs 9,000 to central government; Hyderabad client claims Rs 9,000 ITC. This ITC availability is what makes B2B SaaS commercially rational — the client's net cost is Rs 50,000 (GST is a passthrough). B2C SaaS to individuals: no GSTIN → 18% GST is a real cost for the individual buyer. Annual SaaS billing (Rs 1Cr upfront): same rules, but invoice date triggers GST period — ensure invoice is dated in the correct GST period. E-invoicing for SaaS companies: Mandatory for aggregate turnover > Rs 5Cr. E-invoice requires IRN (Invoice Reference Number) from Invoice Reference Portal before invoice is valid. Cancellation of e-invoice: possible only within 24 hours of generation. Subscription invoice amendments after e-invoice generation: difficult — use credit/debit note mechanism. QR code on B2B invoice: mandatory from December 2020 for Rs 500Cr+ turnover companies. Credit notes for SaaS refunds: if subscription cancelled mid-month and partial refund given → issue GST credit note → buyer reverses ITC proportionally → Bengaluru company reverses GST liability. Annual reconciliation: GSTR-9 and GSTR-9C (for Rs 5Cr+ turnover) reconcile sales in ITR vs GST returns — frequent discrepancy in SaaS due to deferred revenue treatment.

Startup Funding and GST — Pre-Revenue Companies and Compliance

Bengaluru's vibrant startup ecosystem (with 20,000+ startups, India's highest concentration) creates unique GST situations for pre-revenue companies receiving funding. GST on equity funding received: NOT GST-able. Receiving Rs 10Cr in Series A funding from a VC → no GST. Equity is not a 'supply of goods or services'. However: startup operating expenses DO trigger GST compliance requirements even before revenue. Pre-revenue startup GST registration: If startup receives services from registered vendors (office rent, AWS, legal fees) that include GST → it may be advisable to register voluntarily for GST to claim ITC on these inputs. The ITC credit accumulates → utilised when revenue (and output GST liability) begins. If startup delays GST registration until revenue threshold (Rs 20L): all input GST paid pre-registration is LOST — cannot claim ITC retroactively. Bengaluru startups often get: Office rent GST (18%), AWS RCM GST (18% on IGST basis), Salesforce subscription (18%), HR software (18%), Legal fees RCM (18% on advocate fees). At burn of Rs 50L/quarter, input GST could be Rs 5-8L — significant ITC opportunity if GST registered. Startup GST compliance: even if zero revenue, once registered: must file NIL GSTR-3B monthly (or quarterly if turnover nil). Simplified compliance: QRMP scheme (Quarterly Return Monthly Payment) for Rs 5Cr turnover — quarterly GSTR-1 and GSTR-3B, but monthly estimated payment. For dormant pre-revenue startups: file NIL returns, accumulate ITC credit for future use.

More Questions — GST Calculator in Bengaluru

My Bengaluru IT company has Rs 8Cr domestic revenue (18% GST) and Rs 12Cr export revenue (zero-rated, LUT filed). How do I handle the ITC from common inputs?

Mixed domestic/export ITC calculation: Total revenue: Rs 20Cr. Domestic Rs 8Cr: collect 18% GST = Rs 1.44Cr output tax. Export Rs 12Cr: zero-rated, collect no GST but incur input GST. Total common input GST (office rent, IT subscriptions, professional services, utilities): assume Rs 80L per year. All Rs 80L ITC is AVAILABLE regardless of export proportion — Rule 42/43 ITC reversal applies only when you have EXEMPT supplies. Zero-rated exports are NOT exempt — they are taxable supplies at zero rate. ITC on inputs for zero-rated supplies is FULLY AVAILABLE. Set-off: Rs 80L ITC against Rs 1.44Cr domestic output GST → net GST payable Rs 64L. No reversal for export ITC (unlike financial services where exempt interest income triggers reversal). Refund of accumulated ITC: If ITC > output GST (e.g., you have only Rs 20L domestic revenue but Rs 80L ITC): accumulated ITC eligible for refund. File refund application in RFD-01 → GST officer verifies export invoices, BRC (Bank Realization Certificate) → refund issued within 60 days. LUT compliance: Renew LUT for each financial year in Form RFD-11 on GST portal. Maintain: export invoices, shipping bill equivalents (for services = FIRC/BRC from bank confirming foreign currency receipt), LUT acknowledgment. Without BRC: GST department may deny refund. Ensure forex remittance from foreign client is received within 1 year of export invoice date. Late BRC: file GSTR-1 amendment or seek waiver from DGFT-registered CA.

I'm a Bengaluru freelancer (graphic designer) with Rs 22L annual billings to Indian and some US clients. Do I need GST registration?

Bengaluru freelancer GST registration analysis: Threshold: Rs 20L for service providers (including freelancers). Your Rs 22L exceeds Rs 20L → MANDATORY GST registration. You cannot opt for composition scheme (design services are services, composition is for goods/restaurants up to Rs 1.5Cr or service providers up to Rs 50L under special composition). Registration: Register on GST portal (gstin.gov.in) → get GSTIN within 3-7 working days. For Indian clients (B2B): raise invoices with 18% GST → they claim ITC → net cost to them unchanged. For B2C Indian clients (individuals): 18% GST is their cost — price your services accordingly. For US clients: If you provide design services to a US client and receive payment in USD → export of services → zero-rated → invoice without GST (file LUT first). BRC from bank required for IGST refund if ITC accumulated from domestic inputs. Monthly filing: GSTR-3B (by 20th of following month for turnover ≤ Rs 5Cr you can file quarterly under QRMP). Annual filing: GSTR-9. Input GST you can claim: Adobe subscription (18% on SaaS), laptop purchase (18%), internet (18%), professional reference books (if GST applicable), coworking space (18% commercial rent). ITC offset against your output GST → net tax is only on margin. Penalty for not registering despite Rs 22L turnover: 10% of tax due minimum Rs 10,000 — significant enough to make voluntary registration imperative.

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