What is the difference between GST Inclusive and Exclusive?

GST Exclusive adds tax on top of the base value, whereas GST Inclusive extracts the base price and tax percentage from the final price.

How is GST split between CGST and SGST?

For intra-state transactions, GST is split 50% CGST (Central) and 50% SGST (State). Inter-state sales collect 100% IGST.

Finance & Tax Utility

Smart GST & Tax Calculator

Calculate GST Inclusive & Exclusive amounts instantly with CGST, SGST, and IGST tax splits across all standard rates.

Initial Base Amount

Select GST Tax Slab

0% (Exempt)

12%

18% (Standard)

28% (Luxury)

3% (Gold)

0.25% (Stone)

Custom %

Transaction Supply Type

Intra-State (CGST + SGST 50/50 split)

Inter-State (IGST 100%)

Calculation Summary 18% GST

Total Payable Amount (Post-Tax)

₹11,800.00

● Net Amount (84.7%) ● Total GST (15.3%)

Net Base Amount: ₹10,000.00

Total GST Amount: + ₹1,800.00

CGST (9%) + SGST (9%): ₹900.00 each

Reference Formulas

GST Calculation Formulas & Tax Slabs in India

How to manually calculate GST inclusive and exclusive pricing formulas.

1. GST Exclusive Formula (Add Tax)

Used when adding tax on top of a net base product price.

GST Amount = (Base Price × GST%) / 100
Total Amount = Base Price + GST Amount

2. GST Inclusive Formula (Extract Tax)

Used when extracting base price and tax from MRP / gross total.

GST Amount = Price - [Price × {100 / (100 + GST%)}]
Net Price = Price - GST Amount

Standard GST Tax Slabs & Categories

GST Slab	Applicable Categories	Common Goods & Services
0% (Nil)	Essential items & basic food	Fresh vegetables, milk, eggs, unbranded grain, health & education.
5%	Household essentials & transport	Sugar, tea, coffee, edible oil, railway tickets, economy flight tickets.
12%	Processed food & standard goods	Computers, butter, cheese, ghee, mobile phones, processed items.
18% (Standard)	Most services & industrial items	IT Software, Website Development, SaaS, Telecom, Banking, Restaurants.
28% (Luxury)	Luxury goods & demerit products	Automobiles, air conditioners, gaming, tobacco, 5-star hotel stays.

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Frequently Asked Questions

GST Exclusive means the tax is added on top of the original base product price. GST Inclusive means the tax is already included in the final retail price (MRP), and the base cost must be reverse-calculated.

For sales within the same state (Intra-State), the total tax is split equally between the Central Government (CGST 50%) and State Government (SGST 50%). For sales to another state (Inter-State), 100% of the tax is collected as Integrated GST (IGST).

In India, software design, website development, mobile app services, and SaaS digital solutions fall under the standard 18% GST slab (SAC Code: 998314).