Technical Tax & GST Tools

Technical answers for
tax & compliance work.

Practical calculators for GST, TDS and income tax. They are designed to help with preliminary working papers and issue spotting; transaction-specific professional verification remains necessary.

GST · Place of Supply

GST Place of Supply

Indicative place-of-supply decision aid for common goods and services under Sections 10, 12 and 13 of the IGST Act.

  • Goods movement, bill-to/ship-to and installation
  • Immovable property and events
  • Transport, banking, insurance and intermediary services
  • Domestic and cross-border transactions
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GST · Imports

GST Import Calculator

Estimate customs-side BCD, Social Welfare Surcharge and IGST for imported goods.

  • Assessable value
  • BCD and SWS rates
  • IGST base and IGST
  • Other duty/cess input
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GST · Exports

GST Export & Refund

Work through the zero-rated supply routes and calculate an indicative refund under the LUT route.

  • LUT / without payment of IGST
  • Payment of IGST route
  • Net ITC and adjusted turnover
  • Rule 89(4) core formula
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GST · Section 17(5)

Blocked ITC

Identify common blocked-credit categories and the statutory provision requiring a closer exception/use review.

  • Motor vehicles and related services
  • Food, catering and specified services
  • Works contract / construction
  • CSR, personal use, gifts/free samples and losses
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Income Tax · TDS

TDS Calculator

Select the nature of payment, payee and amount to see the indicative rate, threshold, TDS amount and old/new Act provision.

  • 194C / 393(1) Table 6(i)
  • 194J / 393(1) Table 6(iii)
  • 194H, 194-I, 194-IA, 194M, 194Q, 194R, 194S, 194T and others
  • PAN and threshold logic for common resident payments
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Income Tax · Regimes

Income Tax Calculator

Compare indicative tax under the old and new regimes for Tax Year 2026–27 / AY 2026–27 using normal-rate income.

  • Salary/pension and standard deduction
  • House property, business/profession and other income
  • Old-regime deductions
  • Rebate, surcharge and cess
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Current-law note: For TDS, the Income Tax Department states that amounts paid or credited on or before 31 March 2026 are governed by the Income-tax Act, 1961, while amounts on or after 1 April 2026 are governed by the Income-tax Act, 2025. The new Act consolidates most non-salary TDS provisions under section 393 and salary TDS under section 392. Official transition FAQ →