Reverse GST Calculator India — Remove GST from Inclusive Price
CGST · SGST · IGST Breakdown — Invoice, Reverse GST & Business Summary
When a price is "GST inclusive" (MRP already includes tax), you need reverse calculation to find the base value and GST amount separately — essential for accounting entries, profit margin calculation and vendor payments. The formula: base price = GST inclusive price ÷ (1 + GST rate/100). This calculator does it instantly for any GST slab and breaks down CGST+SGST or IGST as needed.
🧾 GST Calculator
How to Use GST Calculator India
Enter the base amount, select the GST rate slab (5%, 12%, 18%, 28%), choose Exclusive (add GST to amount) or Inclusive (extract GST from total), and select whether it's an Intra-state (CGST + SGST) or Inter-state (IGST) transaction. Get instant breakup — no login, no install.
How GST Calculator Works — Formula
GST Exclusive: GST Amount = Base × Rate/100 · Total = Base + GST
GST Inclusive (Reverse): Base = Total ÷ (1 + Rate/100) · GST = Total − Base
CGST & SGST = GST Amount ÷ 2 each (for intra-state transactions).
Example: ₹10,000 base at 18% → GST = ₹1,800 · CGST = ₹900 · SGST = ₹900 · Total = ₹11,800.
CGST vs SGST vs IGST — What's the Difference?
CGST (Central GST) goes to Central Government. SGST (State GST) goes to State Government. Both are charged on intra-state transactions (seller and buyer in the same state), each at half the total GST rate. IGST (Integrated GST) is charged on inter-state transactions and goes entirely to the Central Government, which then distributes to the destination state.
Real-Life GST Examples India 2025
🛒 Grocery (Milk, fresh vegetables): 0% GST — exempt essentials.
💊 Medicines, life-saving drugs: 5% GST — reduced rate for healthcare.
📱 Mobile phones, computers: 12% GST — standard electronics rate.
🍕 Restaurant services, AC restaurants: 5% or 18% GST — varies by type.
🏠 Under-construction flats: 5% GST (affordable) or 12% (premium).
🚗 Luxury cars: 28% GST + 12–22% Cess — highest tax bracket.
Frequently Asked Questions
What is reverse GST calculation and when is it used?
Reverse GST = finding base price and tax from GST-inclusive amount. Used when: (1) Vendor quotes "all inclusive" price. (2) Retail MRP includes GST. (3) Calculating profit margin on inclusive price. Formula: Base = Inclusive ÷ (1 + rate%). Example: ₹590 inclusive of 18% → Base = ₹590 ÷ 1.18 = ₹500. GST = ₹90.
Is GST inclusive pricing mandatory in India?
For retail sales to end consumers: MRP must include all taxes including GST (Legal Metrology Act). For B2B transactions: typically quoted exclusive of GST. Restaurants: must show GST separately (illegal to include in menu price without disclosure). Service invoices: can be exclusive, GST added on top.
How does reverse charge affect reverse GST calculation?
Under RCM (Reverse Charge Mechanism), supplier quotes price WITHOUT GST (as they don't charge GST). Buyer pays GST at applicable rate directly to government. In this case, reverse calculation is not needed — full amount paid to supplier is base value. Calculate GST on that base value separately for government payment.
How to extract GST from an import invoice?
Imports: pay IGST (+ Basic Customs Duty + Social Welfare Surcharge). IGST on import = (CIF value + BCD + landing charges + SWS) × IGST rate%. Reverse calculation on import invoice: total customs value ÷ (1 + IGST rate%) = assessable value. This IGST can be claimed as ITC for registered importers.