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Tax

GST Calculator — Lucknow (Uttar Pradesh SGST) FY 2025-26

For businesses and consumers in Lucknow, Uttar Pradesh: intra-state GST splits equally between CGST and Uttar Pradesh 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 Uttar Pradesh: CGST = Rs 9,000 + Uttar Pradesh 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 Uttar Pradesh.

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 Lucknow: CGST, Uttar Pradesh SGST, and IGST — FY 2025-26 Guide

Goods and Services Tax (GST) in Lucknow, Uttar Pradesh operates under a dual structure administered jointly by the Government of India and Uttar Pradesh state government. Whether you are a business owner in the Gomti Nagar / Vibhuti Khand area, a consumer buying services inLucknow, or a freelancer invoicing clients across India, the applicable GST component — CGST + Uttar Pradesh SGST or IGST — depends on whether the supply is intra-state or inter-state. Uttar Pradesh has zero professional tax — Lucknow's government-heavy workforce (a majority of the salaried class) saves Rs 2,500/year vs Karnataka or Maharashtra. Lucknow's PPF and postal savings scheme deposits per capita are the highest among all state capitals — reflecting the city's risk-averse, government-employee-dominated savings culture.

CGST vs Uttar Pradesh SGST vs IGST: How It Works in Lucknow

The fundamental rule:

  • Intra-state supply (supplier and recipient both in Uttar Pradesh): GST = CGST (central government) + Uttar Pradesh SGST (Uttar Pradesh government), each at half the total GST rate. On a Rs 1,00,000 invoice at 18%: CGST Rs 9,000 (9%) + Uttar Pradesh SGST Rs 9,000 (9%).
  • Inter-state supply (supplier in Uttar Pradesh, 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 Lucknow pays GST to the government. Common for Lucknow's businesses using foreign software, cloud services, or overseas consultants.

GST Rates Applicable to Lucknow's Economy

The four main GST rate slabs apply uniformly across Lucknow:

  • 5% GST: Essential goods and basic services. For Lucknow: 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 Lucknow: 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 Lucknow's Government 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. Lucknow: automobiles (plus cess), luxury hotels, tobacco products, gambling and racing activities, luxury cement. Plus additional cess on many 28% items.

Government Sector GST in Lucknow

Lucknow's Government sector has specific GST implications that businesses and professionals here must navigate:

  • Professional and consulting services: 18% GST under SAC 9983/9985. Freelancers and consultants in Lucknow billing above Rs 20L/year must register for GST and charge 18% CGST + Uttar Pradesh SGST on domestic invoices.
  • Commercial property rent: If annual commercial rent in Lucknowexceeds Rs 20L and the landlord is a GST-registered entity, 18% GST applies. At estimated commercial rents of Rs 30,000/month in Lucknow, annual commercial rent is Rs 3,60,000. Annual commercial rent is below Rs 20L — GST on rent may not apply if the landlord is under threshold.

Input Tax Credit (ITC) for Lucknow Businesses

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

  • CGST paid can offset CGST or IGST liability; Uttar Pradesh SGST paid can offset Uttar Pradesh 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 Lucknow's MSMEs and large businesses alike.

GST Registration Threshold and Compliance for Lucknow

GST registration is mandatory in Uttar Pradesh when aggregate turnover exceeds:

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

Lucknow freelancers and consultants in the Government 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 Lucknow 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 Lucknow Businesses

Small Lucknow 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 inLucknow's Gomti Nagar and Hazratganj 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 Lucknow for business-specific compliance guidance.

Frequently Asked Questions — GST in Lucknow

What is the difference between Uttar Pradesh SGST and SGST? Is Uttar Pradesh SGST the same as SGST?

Yes — Uttar Pradesh SGST is the State GST (SGST) for Uttar Pradesh. 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 Lucknow (Uttar Pradesh), all intra-state transactions split GST into CGST (Central GST) and Uttar Pradesh SGST (Uttar PradeshSGST), each at half the applicable rate. On an 18% intra-state invoice of Rs 1,00,000: CGST = Rs 9,000 andUttar Pradesh SGST = Rs 9,000.

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

You need to register for GST if your annual freelance income exceeds Rs 20 lakh (services threshold for Uttar Pradesh) 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% + Uttar Pradesh 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. Lucknow's thriving Government 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 Lucknow?

GST on restaurants in Lucknow depends on the type. Non-AC restaurants (standalone, not in hotels with room tariff above Rs 7,500): 5% GST (CGST 2.5% + Uttar Pradesh SGST 2.5%), no Input Tax Credit. AC restaurants or those in 5-star hotels: 18% GST (CGST 9% +Uttar Pradesh 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 Lucknow businesses buying from another state?

When a Lucknow (Uttar Pradesh) 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 Lucknow, Uttar Pradesh): 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 Uttar Pradesh registered business, you can claim the IGST paid as Input Tax Credit. ITC utilisation order: first against IGST liability, then CGST, then Uttar Pradesh 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.

Lucknow's GST landscape is defined by two historically significant industries — the chikankari embroidery cottage industry and the perfume (ittar) manufacturing cluster in Aminabad — alongside a growing government procurement economy where SGPGI, KGMU, and UP government departments are GST TDS deductors under Section 51. Chikankari is India's most celebrated hand embroidery style: hand-embroidered fabric qualifies for potential GST exemption under 'handmade' or 'handloom' classification, but the chain from fabric procurement (5% GST) through artisan embroidery (potentially exempt or 5%) to garment sale (5-12% GST) creates compliance questions for Lucknow's Rs 2,000Cr+ chikankari export industry. Ittar (natural perfume from flowers, musks, attars) is classified under HSN 3301 (essential oils) at 18% GST — relevant for Lucknow's Kannauj-based suppliers selling through Aminabad. Government procurement GST TDS: Lucknow's enormous civil service presence (UP Secretariat, UPSIDA, UPCIDA, SGPGI, Lucknow University) creates frequent Section 51 GST TDS deductions for vendors. Real estate: Under-construction LDA flats at 5% GST; Lucknow Metro rail services exempt. Agriculture: Lucknow district's wheat, paddy production — agricultural produce exempt from GST.

Key Insight — Lucknow

Lucknow's defining GST insight is the chikankari artisan unregistered supply chain problem — identical to Jaipur's handicraft challenge but at larger scale and with a more organized political constituency demanding resolution. Lucknow's chikankari ecosystem involves: Master Craftsmen (exporters/wholesale manufacturers) → Cluster coordinators → Home-based women embroiderers (kaarigar). The supply chain: Master procures white cotton fabric from Lucknow market (5% GST → ITC). Sends fabric to cluster coordinator who distributes to 200+ home-based women. Women embroider at home → return embroidered fabric to coordinator. Coordinator sends embroidered fabric to master. Master sells finished chikankari garments domestically (5-12% GST) or exports (zero-rated). The GST problem: The 200+ home-based women are artisans earning Rs 30,000-2,00,000 per year — all below the Rs 20L GST threshold. Their embroidery work (job charges) carries no GST invoice. The master loses ITC on the embroidery charges (which is the PRIMARY value-add in the supply chain). If embroidery charges = Rs 3Cr/year (for a Rs 10Cr exporter): ITC lost = Rs 3Cr × 5% (notional job work GST) = Rs 15L. This Rs 15L is a real cost buried in the export price. For the chikankari export industry (Rs 2,000Cr+ total), this unregistered artisan ITC gap represents Rs 100Cr+ in annual ITC loss — which must be recovered through export price or absorbed as cost, reducing India's competitiveness in global embroidered textile markets.

Lucknow's Financial Context and GST Calculator

Uttar Pradesh SGST: 9% (CGST 9% + UPGST 9% = 18% standard). GST registration: Rs 20L threshold. Chikankari: hand-embroidered fabric is classified as 'handmade' → exempt from GST under Schedule I exemptions for certain categories, or 5% GST on fabric sold by meter. Chikankari garments: ≤ Rs 1,000/piece: 5% GST; >Rs 1,000: 12% GST. Chikankari export: zero-rated under LUT. Ittar/attar: HSN 3301 essential oils: 18% GST. Agarbatti/dhoop (incense, produced significantly in Lucknow district factories): 12% GST. Lucknow food industry: biryani (unbranded restaurant): 5%; branded packaged biryani: 12-18%. Sweets (halwai shops, Ramayan sweets): if unbranded/freshly made: exempt; branded packaged sweets: 5-18% depending. UP government procurement: Section 51 GST TDS at 2% on contracts > Rs 2.5L. SGPGI, KGMU, BBDU as government entities: GST TDS deductors. Hospital services: clinical services by SGPGI/KGMU to patients: EXEMPT. Medical equipment procurement by hospital: 12-18% GST + ITC (if hospital provides taxable services alongside exempt). Restaurant GST: 5% (no ITC). Real estate: residential UC: 5% (LDA flats under Section 54 reinvestment from capital gains chapter). Commercial UC: 12%. Metro: exempt. E-way bill: Lucknow to other UP cities: Rs 1L threshold (intra-UP). Lucknow to other states: Rs 50K.

UP Government Procurement GST TDS — SGPGI, Secretariat, and Civil Construction

Lucknow's status as UP's administrative capital creates an enormous government procurement economy: UP Secretariat civil works, SGPGI hospital equipment and construction, Lucknow University research equipment, UPCIDA factory construction, metro extension — all involving GST TDS under Section 51. How Section 51 GST TDS works for Lucknow vendors: Government entity (SGPGI) procures medical equipment from a Lucknow supplier for Rs 50L. Invoice: Rs 50L + GST 12% = Rs 6L → total Rs 56L. SGPGI deducts 2% GST TDS: 2% × Rs 50L = Rs 1L. Payment to vendor: Rs 55L. SGPGI deposits Rs 1L in government account as GST TDS. SGPGI files GSTR-7 (TDS return) by 10th of following month. Vendor receives TDS credit in GSTR-2B → claims in GSTR-3B. Net GST payable by vendor: Rs 6L output - ITC on inputs (say Rs 4L) - TDS credit Rs 1L = Rs 1L cash payment. Without TDS credit: Rs 6L - Rs 4L = Rs 2L. TDS saves vendor Rs 1L in monthly cash flow. The practical problem: SGPGI and other UP government departments frequently fail to file GSTR-7 timely → vendor's GSTR-2B doesn't show TDS credit → vendor must pay full Rs 2L and claim adjustment later. Active follow-up with government TDS deductors is essential for Lucknow construction and supply contractors. Lucknow Metro TDS: Lucknow Metro Rail Corporation (LMRC) is a government entity → GST TDS on all contractor payments >Rs 2.5L. Metro construction contracts (Rs 500Cr+ phases): TDS amounts are significant — Rs 10Cr in TDS annual for major contractors.

Lucknow's Food Manufacturing GST — Bakery, Sweet Industry, and Branded vs Unbranded

Lucknow's food manufacturing sector — famous for its bakeries (Naushijaan, Ramzan sweets, Baba's), halwai shops, and packaged food — creates nuanced GST rate classification challenges. The branded vs unbranded food GST distinction: Unbranded/unpackaged sweets sold fresh (gulab jamun, jalebi, barfi made daily): EXEMPT from GST. Branded packaged sweets (in sealed packets with brand name): 5% GST. The classification test: does the product bear a brand name registered under Trade Marks Act? If yes: branded → GST applicable. Common Lucknow sweets seller scenario: A halwai shop selling sweets fresh from the counter → exempt. Same shop packaging 500g assorted sweets in a box with their registered logo → 5% GST applicable. Lucknow's significant bakery economy: Bread (unbranded): exempt. Branded bread (Modern, Britannia): 5% GST. Biscuits (including the popular Lucknow bakery items): 18% GST regardless of branding — biscuits are specifically at 18% with no unbranded exemption. Cakes and pastries (branded): 18% GST. Confectionery (chocolates): 18% GST. Namkeen/savoury snacks (including Lucknow's famous Bhatiyar Gali snacks): Unbranded: 5% GST. Branded packaged: 18% GST. The food business GST compliance audit for Lucknow: SGST enforcement focuses on branded vs unbranded misclassification — food businesses self-classifying as unbranded to avoid 5-18% GST when the product carries trade dress or brand. Proper GST classification based on actual trademark status is essential.

More Questions — GST Calculator in Lucknow

I'm a chikankari garment manufacturer in Lucknow (Rs 15Cr domestic sales at 12% GST + Rs 5Cr export zero-rated under LUT). My artisan workforce is 300 home-based women, all unregistered. How do I handle the ITC gap?

Chikankari manufacturer ITC gap analysis: Output GST: Rs 15Cr domestic × 12% = Rs 1.8Cr. Export Rs 5Cr: zero output. Total output: Rs 1.8Cr. Input ITC available: Fabric purchase Rs 10Cr × 5% = Rs 50L. Dyes/chemicals Rs 80L × 12% = Rs 9.6L. Registered freight/logistics Rs 50L × 5% = Rs 2.5L. Professional fees Rs 10L × 18% = Rs 1.8L. Packaging Rs 30L × 12% = Rs 3.6L. Total documented ITC: Rs 67.5L. Input NOT generating ITC: Artisan embroidery charges paid to unregistered home-based women: Rs 4Cr (estimated for 300 workers × Rs 1.33L average annual payment). ITC lost: Rs 4Cr × 0% (unregistered = no GST = no ITC) = Rs 0 ITC. The Rs 4Cr artisan payment has ZERO GST documentation → zero ITC. Net GST payable: Rs 1.8Cr - Rs 67.5L = Rs 1.125Cr + export refund (Rs 67.5L × 5Cr/20Cr = Rs 16.875L refund). Strategies to address ITC gap: (1) Artisan aggregation: Form a producer company or cooperative for artisans → cooperative registers for GST if combined turnover exceeds Rs 20L → issues GST invoices to you at 5% → you claim Rs 20L ITC (Rs 4Cr × 5%). Annual ITC recovered: Rs 20L. Tax saving: Rs 20L ITC. (2) Worker welfare fund: Some of the Rs 20L ITC savings can fund: health insurance for artisans, welfare contributions. (3) Accept as cost: If artisan fragmentation is too large to aggregate, the Rs 20L lost ITC is embedded in product cost → price to export markets accordingly. Export refund for domestic ITC: Claim proportional ITC refund for export portion → Rs 16.875L refund per year → critical working capital.

My Lucknow SGPGI-supplier medical device company is owed Rs 3L in GST TDS credit that SGPGI filed late. What recourse do I have?

Late GSTR-7 TDS credit recourse: When SGPGI files GSTR-7 late (after the 10th of the month following deduction): Your credit doesn't appear in GSTR-2B for that month → you cannot claim it in current month's GSTR-3B. Options: Option 1 — Wait for SGPGI's delayed GSTR-7: Once SGPGI files GSTR-7 (even belatedly), the credit appears in your GSTR-2B in the month it's filed. You can then claim it in that month's GSTR-3B. No penalty to you for late claim due to GSTR-7 delay. Option 2 — Escalate to SGPGI's accounts department: Section 51(5) requires the deductor to file GSTR-7 by 10th. Late filing attracts Rs 200/day penalty on SGPGI (Rs 100 CGST + Rs 100 SGST). While you cannot directly enforce this, escalating through SGPGI's finance officer citing Section 51(5) penalty provisions often expedites filing. Option 3 — File grievance on GST portal: GST portal has a 'Complaints and Suggestions' section. File complaint with GSTN about deductor's non-compliance. Jurisdictional GST officer can be alerted to take action against SGPGI's late filing. Option 4 — Interest on delayed TDS credit: If you paid GST cash (without claiming TDS credit) due to SGPGI's delay → after credit appears → claim the credit and corresponding refund or credit note. No specific interest payable TO YOU for SGPGI's delay (the law provides penalty to deductor, not compensation to deductee). Preventive measure: For all future SGPGI contracts, include a contractual clause requiring GSTR-7 filing by the 10th as a payment condition — helps with enforcement.

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