GST amount -A common man pays per day

How amazing it is now no more double taxation, all man treated equally at equal rates despite belonging to different states in our India. Goods and Service Tax is a one nation-one tax that came into effect on 1st July 2017. It is a tax that is levied on the supply of goods and services in India. An indirect tax that subsumed all other indirect taxes like Excise Duty, Service Tax, Counter Vailing Duty (CVD), Special Additional Duty of Customs (SAD) etc. It is a destination based tax that is levied on every value addition.

Taxation of Education Sector under GST Regime

There are 3 taxes applicable under this system:

  • CGST (Central Goods and Service Tax) – Collected by the Central Government on an intra-state sale,
  • SGST (State Goods and Service Tax)-  Collected by the State Government on an intra-state sale and
  • IGST (Integrated Goods and Service Tax)- Collected by the Central Government for inter-state sale.

This simplification of indirect taxation has made the compliance easier and transparent. Cascading tax effect has been removed to a great extent. The procedure of filing tax returns is electronic, so it is also a positive step towards digitization in India. Apart from this, efficiency has been improved in logistics business and more regularity can be observed in the unorganized sector.

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FAQs on Eligibility of Input Tax Credit on Food and Beverages

Since, this tax is destination based, the final burden of the tax actually comes on the end consumer i.e. the common man. He is the one who bears all the burden of GST as he is in the end of the supply chain. He is the final consumer for whom the production or manufacturing is being done in the economy. So at every stage when the GST is being levied, ultimately the burden is put on the end consumer. Therefore it becomes important for us to know how much burden the common man is bearing of GST on an average and that too on a daily basis. In other words, how much pocket of the common man is burning when it comes to the indirect tax being paid by him to the government in this period of inflation where general prices of the commodities is going up.

New GST Payment and Input Tax Credit (ITC) calculator

In order to find out the average per day GST, we take some of the basic commodities that are being used by a common man on a daily basis. For this purpose we take the following goods and services and would arrive at an average GST:-


Toothpaste, Toothbrush, Soap, Shampoo, Hair oil, Milk, Tea or coffee, Bread, Cornflakes, Biscuits, Tomato Ketchup, Eggs, Fruits, Vegetables, Juice, Flour, Pulses, Cooking Oil, Rice, travelling: cab or auto, mobile recharge including data charges.

Check the GST calendar

The following table gives an insight into the GST rates of the above basic goods and services, their selling price which the common man pays and the GST portion that the common man pays on an average daily basis.

Product Quantity  required in a month (corres- ponding to the quantity given in bracket with the product) GST  Rate Average Selling Price Of 1 unit corres- ponding to the quantity given in bracket with the product (Rs.) Total Price paid by the buyer Qty. required X Average selling price GST portion paid in a month (Rs.) GST per day based on the usage by the end consumer (Rs.)


(E)=(B)X (D)
(F)={(E)*(C)} /{1+(C)}
(G) =(F)/30
Toothpaste(80gm for 1month) 2 18% 60 120 18 0.6
Toothbrush(1 brush) 1 18% 40 40 6 0.2
Soap(100gm for 1 month) 2 18% 50 100 16 0.53
Shampoo(400ml for 1 month) 1 18% 200 200 30 1.47
Hair oil(90ml for 1 month) 1 18% 60 60 9 0.3
Milk (1 litre for 1 day) 30 0% 30 900 0 0
Tea or coffee(100gm for 1 month) 1 5% 70 70 4 0.14
Bread(1 packet for 1 day) 20 0% 25 500 0 0
Cornflakes(500gm for 1 month) 1 18% 200 200 31 1.03
Biscuits(1 packet for 1 day) 20 18% 25 500 76 2.53
Tomato Ketchup(500g for 1 month) 1 12% 70 70 8 0.26
Eggs (1 dozen for 1 week) 4 0% 50 200 0 0
Fruits (1 kg for 1 week) 4 0% 50 200 0 0
Vegetables(1 kg for 1 week) 4 0% 50 200 0 0
Juice(1 tetra pack for 1 day) 30 12% 30 900 96 3.2
Flour(5kg for  1 month) 1 0% 170 170 0 0
Pulses(2 kg for 2 weeks) 4 0% 200 800 0 0
Cooking Oil(2 litres for 1 month) 2 18% 300 600 92 3.06
Rice(1 kg for 2 week) 2 0% 200 400 0 0
travelling: cab or auto(for 1 ride) 50

(25 while going to and 25 while coming back )

5% 60 3000 143 4.76
mobile recharge including data charges ( for 1 months) 1 18% 300 300 46 1.53
Total 9530 575 19.61

Supply done Free Of Cost

So, after taking the basic commodities that any common man consumes on a daily basis and calculating their approximate usage in a month, we find out the approximate per day GST that the end consumer has to bear. As per the above calculations, a common pays approximately Rs. 20 as GST. The approximate value can go up or even down depending upon the type of product that the consumer is consuming. He may consume better quality or even lower quality of products, but basic approximate selling price has been considered for calculation purpose.

It can be said that the government through GST has tried to keep most of the essential commodities like rice, flour, pulses, in the negative list thereby ensuring that the end consumer doesnot have to bear unnecessary cost. Due to this overall GST per day is kept at a lower level as compared to the previous taxes that the common man used to bear before the GST was brought in this country.

 For any question visit us at GST Discussion Forum

The author of above article is Tanuja Puri, Assistant Professor.

You can also submit your article by sending a mail to [email protected] or whatsapp us at 7024984925.

Disclaimer: The views expressed in the answers of GST forum queries are strictly personal. Contents of GST forum are solely for informational purpose, not for any professional advice or suggestion. Author does not accept any liabilities for any loss or damage of any kind arising out of information. Also any actions taken in reliance thereon.
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