Work out GST both ways — add GST to a price, or find the original price before GST was added. You will also see the CGST and SGST split for sales within the same state.
To add GST, the tax is worked out on the base price and added on top.
To remove GST, the total price is used to work backwards and find the price before tax.
For sales within one state, GST is split equally into CGST (central) and SGST (state). For sales between states, the full amount is IGST instead.
GST amount (exclusive): Amount × Rate ÷ 100
Taxable value (inclusive): Amount × 100 ÷ (100 + Rate)
CGST = SGST: GST amount ÷ 2
What are the standard GST rates in India?
Since 22 September 2025, the main GST rates are 5% and 18%. A 40% rate applies to a few luxury and sin goods, like tobacco, pan masala, cold drinks, big cars, yachts and casinos. Gold, silver and gems stay at 3%. Some items have 0% GST.
What happened to the 12% and 28% GST slabs?
They were removed in September 2025. Most 12% items moved down to 5%, and most 28% items moved down to 18%. The government says this lowered tax on almost all items that were in these two slabs.
What is the difference between CGST, SGST and IGST?
For a sale inside one state, GST is split evenly — half goes to the central government as CGST, half goes to the state as SGST. For a sale between two states, one tax called IGST is charged instead, at the full rate.
How do I remove GST from a total price?
Divide the total price by (100 + rate), then multiply by 100. For an 18% item priced at ₹1,180, the price before tax is 1180 × 100 ÷ 118 = ₹1,000.