GST Inclusive & Exclusive Calculator
Statutory Goods and Services Tax (GST) forward and reverse calculator under Section 9 of CGST Act and Section 5 of IGST Act
GST Calculator
GST is computed directly on the taxable base value: Taxable Base × GST Rate / 100.
Standard schedules: 5%, 12%, 18%, 28%. For special statutory rates (e.g. 3% gold, 0.1% merchant exports, 1.5% cut diamonds), enter custom %.
Statutory Tax Head Breakdown50% CGST + 50% SGST
Base amount subject to statutory GST levy
Central Government tax component
State / UT Government tax component
Taxable Base + Total GST Levy
GST Exclusive Formula
When you have the net base price (Taxable Value) of goods or services and need to add GST to arrive at the final invoice total:
If base taxable value is ₹10,000, GST @ 18% = ₹1,800. Final invoice total = ₹11,800.
GST Inclusive Formula
When you have the gross invoice price (or MRP) and need to reverse-extract the underlying taxable base value and GST component:
If gross inclusive amount is ₹11,800, Taxable Value = ₹11,800 × 100 / 118 = ₹10,000. Extracted GST = ₹1,800.
CGST, SGST & IGST Statutory Supply Framework
Where supplier location and place of supply are in the same State or Union Territory, the transaction is an intra-State supply under Section 8 of IGST Act. The tax is bifurcated equally (50% CGST + 50% SGST/UTGST).
Where supplier and place of supply are located in different States/UTs, or for import/export transactions, Integrated GST (IGST) is levied at 100% of the applicable rate under Section 5 of the IGST Act, 2017.
Legal Basis & Rate Schedules
GST rate applicability depends on statutory classification under the Harmonized System of Nomenclature (HSN) for goods or Service Accounting Codes (SAC) for services, governed by rate notifications issued under Section 9 of the CGST Act and Section 5 of the IGST Act.
Frequently Asked Statutory Questions (FAQs)
A GST Exclusive amount represents the net taxable base price of goods or services before GST is added. A GST Inclusive amount represents the final invoice value containing both the taxable base value and the applicable GST amount.
Statutory Disclaimer: This calculator provides an indicative mathematical computation based on the GST rate and transaction details entered by the user. The applicable GST rate, classification, exemption, place of supply and other legal requirements may depend on the specific facts and applicable law. This tool does not constitute a GST opinion or professional advice.
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