This is what the calculation gives for the numbers you entered. It is an estimate, not advice, and it knows nothing about your situation beyond those numbers. Rules for India change on a published schedule; the effective date is shown on every rule-based tool.
How this is calculated
A price on a shelf or an invoice total already contains the tax. Recovering the taxable value means dividing by one plus the rate, because the tax was computed on the smaller number. At 18% the divisor is 1.18, and the difference between dividing and subtracting on a ₹1,180 total is ₹32.40.
Worked examples
Each of these is asserted on every build. If a change to the engine ever moved one of these answers, the build would fail before the page could print it.
1,180 inclusive at 18% is 1,000 plus 180
- Amount
- ₹1,180
- GST rate
- 18%
- That amount is
- Amount already includes tax
- Type of supply
- Within the state (CGST + SGST)
Total including GST₹1,180
Exact division; the figure most often got wrong by subtraction
Open this exampleat 5% the divisor is 1.05
- Amount
- ₹1,050
- GST rate
- 5%
- That amount is
- Amount already includes tax
- Type of supply
- Within the state (CGST + SGST)
Total including GST₹1,050
arithmetic identity
Open this examplean exempt total has nothing to extract
- Amount
- ₹1,000
- GST rate
- Exempt (0%)
- That amount is
- Amount already includes tax
- Type of supply
- Within the state (CGST + SGST)
Total including GST₹1,000
degenerate case
Open this exampleMethod and limits
What it assumes
- The rate entered is the rate applying to the supply. Classification is a legal question this calculator does not answer.
What it deliberately does not model
- Compensation cess on tobacco, aerated drinks and some vehicles is charged over and above GST and is not included.
- Reverse charge, composition scheme and input credit are separate mechanisms.
Sources
Formula version 1.0.0 · definition 1.0.0 · India · Report a problem with this calculator
Frequently asked questions
- Why can I not just subtract 18% from the total?
- Because the 18% was charged on the pre-tax price, not on the total. Subtracting takes 18% of the larger number and lands short. Dividing by 1.18 recovers the price the tax was actually calculated on.
- What is the difference between CGST, SGST and IGST?
- They are the same money split differently. A supply inside one state splits the rate equally between the centre and the state; a supply between states is collected as one integrated tax and apportioned afterwards. The total the customer pays is identical.