GST Explained: Base Amount, Tax and Total Price
Understand GST-exclusive and GST-inclusive arithmetic, selected rates, tax components, invoice totals and calculator limits.
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This article is for education and general information. See the Financial Disclaimer before using it for an important decision.
GST arithmetic starts with the amount and rate you select
The GST Calculator adds GST to a taxable value or separates GST from an amount that already includes tax. It uses the selected or custom rate as an arithmetic input; it does not determine the legally applicable rate for a supply.
Enter the amount and assumptions in the GST Calculator.
Adding GST to an exclusive amount
For ₹1,000.00 at 18% in the selected intra-state mode, the engine produces GST of ₹180.00. It splits that arithmetic amount into CGST of ₹90.00 and SGST of ₹90.00, giving an invoice total of ₹1,180.00.
| Taxable value | GST | CGST | SGST | IGST | Invoice total |
|---|---|---|---|---|---|
| ₹1,000.00 | ₹180.00 | ₹90.00 | ₹90.00 | ₹0.00 | ₹1,180.00 |
Removing GST from an inclusive amount
For ₹1,180.00 inclusive of 18%, the engine recovers a taxable value of ₹1,000.00 and GST of ₹180.00. The selected intra-state split is CGST ₹90.00 and SGST ₹90.00.
Transaction type is a user-selected calculation assumption
In the selected intra-state mode the engine divides GST equally between CGST and SGST. In the selected inter-state mode it assigns the full amount to IGST. This selector does not determine place of supply or the legally applicable tax component.
For example, ₹1,120.00 inclusive at 12% in the selected inter-state mode gives a taxable value of ₹1,000.00, GST of ₹120.00 and IGST of ₹120.00.
Selected rates and calculator arithmetic are not compliance conclusions
The visible presets—0%, 3%, 5%, 12%, 18% and 28%—are arithmetic shortcuts, not a complete GST rate list. Custom rates remain available.
The calculator does not determine HSN/SAC classification, exemptions, nil- or zero-rated status, cess, reverse charge, composition treatment, place of supply, statutory valuation, return obligations or invoice compliance.
If your invoice differs, review Why a GST Calculator May Differ From an Invoice.
Frequently asked questions
Does selecting 18% prove that 18% legally applies?
No. The rate is a calculator input. Correct GST treatment depends on the supply, classification and applicable official rules.
Does the calculator determine whether CGST and SGST apply?
No. It performs the selected intra-state or inter-state arithmetic split; it does not determine place of supply.
Does the calculator include cess or reverse charge?
No. Those are outside this arithmetic calculator.
Related guides
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How to Remove GST From an Inclusive Price
Recover the taxable base and GST portion from an inclusive amount using the GST calculator's reverse-GST arithmetic.
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Why a GST Calculator May Differ From an Invoice
Understand why selected rates, taxable-value rules, line items, rounding and invoice-specific adjustments can produce different GST amounts.