GST Inclusive / Exclusive Calculator
Add GST to a price or remove it from an inclusive price at 5/18/40% and special rates, with CGST/SGST or IGST split.
Last updated · Page maintained by SKAG and Associates · Editorial policy
The GST Inclusive / Exclusive Calculator adds GST to a price, or takes GST out of a GST-inclusive price (reverse calculation), at 5%, 18% or 40% and at the special rates of 3%, 1.5%, 1% and 0.25%. It splits the tax into CGST and SGST/UTGST for a supply within the State, or IGST for a supply between States, and rounds the figures the way an invoice shows them. It is meant for businesses, shopkeepers and accountants preparing quotations and invoices.
Use the GST Inclusive / Exclusive Calculator
GST Breakup
Add GST to a price, or work out the taxable value hidden inside a GST-inclusive price. Choose the rate and whether the supply is within your State (CGST + SGST/UTGST) or to another State (IGST). Rates are as in force from 22 September 2025 (GST rate notifications 9/2025-Central Tax (Rate) and 9/2025-Integrated Tax (Rate)).
How the calculation works
- Adding GST: GST = price × rate ÷ 100. Invoice value = price + GST.
- Removing GST (reverse calculation): taxable value = inclusive price × 100 ÷ (100 + rate). GST = inclusive price − taxable value, or inclusive price × rate ÷ (100 + rate). For 18%, GST is 18/118 of the inclusive price; for 5%, it is 5/105.
- Split: within the same State or Union territory, half the rate is CGST and half is SGST (UTGST in a Union territory without its own legislature). Between States, the full rate is IGST.
- Rounding: the taxable value and each tax are rounded to the paisa, and CGST and SGST are each worked out on the taxable value so they stay equal. If the parts then add up to a paisa more or less than the inclusive price, the difference is shown as round off. Tax paid through the return is rounded to the nearest rupee under Section 170 of the CGST Act.
GST rates covered (from 22 September 2025)
| Total rate | CGST + SGST | Typical supplies |
|---|---|---|
| 5% | 2.5% + 2.5% | Essential goods such as many food items, medicines, fertilisers; services such as hotel stays up to ₹7,500 a day and restaurants (without ITC) |
| 18% | 9% + 9% | Most goods and most services, including professional services |
| 40% | 20% + 20% | Specified luxury and sin goods, such as pan masala, cigarettes and most other tobacco products (from 1 February 2026; biris are at 18%), aerated sugared drinks and larger motor cars |
| 3% | 1.5% + 1.5% | Gold, silver and jewellery of precious metal |
| 1.5% | 0.75% + 0.75% | Cut and polished diamonds, lab-grown diamonds |
| 1% | 0.5% + 0.5% (effective) | Construction of affordable residential apartments, without ITC (1.5% on value after a one-third land deduction) |
| 0.25% | 0.125% + 0.125% | Rough or simply sawn diamonds and other rough precious stones |
| 0.1% | 0.05% + 0.05% | Goods supplied to a registered merchant exporter for export, subject to the conditions of Notification 40/2017-Central Tax (Rate) (export within 90 days, among others) |
The rate for a particular item depends on its HSN or SAC code; look it up in the GST Rate Finder. Sources: Notification 9/2025-Central Tax (Rate) and 9/2025-Integrated Tax (Rate) (goods, from 22 September 2025); Notification 11/2017-Central Tax (Rate) as amended (services); Notification 19/2025-Central Tax (Rate) (tobacco and pan masala at 40% from 1 February 2026); Notification 40/2017-Central Tax (Rate) (merchant exporters); CGST Act Section 170 and IGST Act Sections 7 and 8. Verify the current text on cbic-gst.gov.in.
Frequently Asked Questions
How do I calculate GST from a GST-inclusive price?
What are the GST rates from 22 September 2025?
When do I charge CGST and SGST, and when IGST?
Is Delhi charged SGST or UTGST?
How should GST be rounded on an invoice?
Due in the next 30 days
GST- GSTR-7 / GSTR-8 for October
- GSTR-1 for October (monthly filers)
- IFF for October (optional, QRMP)
- GSTR-3B for October (monthly filers)
- PMT-06 for October (QRMP)
Full compliance calendar → Statutory dates, which can be extended by notification. General information only.