Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. Understanding how to calculate GST correctly is essential for businesses, accountants, and consumers.
GST Formula
GST Exclusive (GST added to base price):
- •GST Amount = Base Price × GST Rate / 100
- •Total Price = Base Price + GST Amount
GST Inclusive (GST included in total price):
- •GST Amount = Total Price - (Total Price × 100 / (100 + GST Rate))
- •Base Price = Total Price × 100 / (100 + GST Rate)
GST Slabs in India
Example Calculations
### 18% GST Exclusive
Base Price: ₹10,000
GST Amount: ₹10,000 × 18/100 = ₹1,800
Total Price: ₹10,000 + ₹1,800 = ₹11,800
CGST (9%) + SGST (9%): ₹900 + ₹900 = ₹1,800
### 18% GST Inclusive
Total Price: ₹11,800
Base Price: ₹11,800 × 100/118 = ₹10,000
GST Amount: ₹11,800 - ₹10,000 = ₹1,800
### 5% GST Exclusive
Base Price: ₹5,000
GST Amount: ₹5,000 × 5/100 = ₹250
Total Price: ₹5,250
CGST (2.5%) + SGST (2.5%): ₹125 + ₹125 = ₹250
### 28% GST Exclusive
Base Price: ₹50,000
GST Amount: ₹50,000 × 28/100 = ₹14,000
Total Price: ₹64,000
CGST (14%) + SGST (14%): ₹7,000 + ₹7,000 = ₹14,000
CGST, SGST, and IGST Explained
- •Intra-state (within same state): GST is split equally as CGST (Central) and SGST (State)
- •Inter-state (across states): Full GST is charged as IGST (Integrated)
- •For 18% intra-state: CGST = 9%, SGST = 9%
- •For 18% inter-state: IGST = 18%
How to Remove GST from Total
To find the base price and GST amount from a total:
1. Base Price = Total × 100 / (100 + GST Rate)
2. GST Amount = Total - Base Price
Example: ₹11,800 including 18% GST
Base: 11,800 × 100/118 = ₹10,000
GST: 11,800 - 10,000 = ₹1,800
Using Our GST Calculator
Our Free GST Calculator handles all these calculations instantly:
- •Works for all GST slabs (5%, 12%, 18%, 28%)
- •Shows CGST/SGST split
- •Supports both inclusive and exclusive modes
- •Free to use with no registration
For specific rate calculations: 5% GST, 12% GST, 18% GST, 28% GST.
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Written by
CalcBit Editorial Team