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Updated June 2026

Reverse GST Calculator — Remove GST From Any Price

Got a price that already includes GST and need to know the base amount? Divide by (1 + rate) — or just type it below. Updated for the GST 2.0 slabs (5%, 18%, 40%) that replaced the old 12% and 28% rates in September 2025. Useful for checking invoices, claiming input tax credit, expense reports, and verifying a seller charged the right rate.

🔄 Remove GST From a Price

Base price (pre-GST)
GST included
CGST + SGST
each, if within state

Formula: Base = Inclusive price ÷ (1 + GST rate). GST = Inclusive − Base.

⚠️ Disclaimer: CalcSmart is not a tax, financial, legal or medical advisor. Calculators and content here are for general information only, compiled from publicly available rules and rates that change frequently. Always verify the accuracy and freshness of figures with official sources (e.g. incometax.gov.in, cbic.gov.in, your bank) or a qualified professional before acting on any result.

Reverse GST Formula

To extract the base price from a GST-inclusive amount:

Base price = Inclusive price ÷ (1 + GST rate)  and  GST amount = Inclusive price − Base price

Example: an invoice total of ₹11,800 at 18% GST → base = 11,800 ÷ 1.18 = ₹10,000, GST = ₹1,800. A common mistake is multiplying the inclusive price by 18% (₹2,124) — that overstates the tax, because GST was charged on the base, not on the total.

Quick Reference: Divisors for 2026 Rates

GST rateDivide inclusive price byGST share of inclusive price
3% (gold)1.032.913%
5%1.054.762%
18%1.1815.254%
40%1.4028.571%

When You Need a Reverse GST Calculation

Frequently Asked Questions

Divide the GST-inclusive price by 1.18. Example: ₹5,900 ÷ 1.18 = ₹5,000 base price; GST = ₹900. Do not multiply the total by 18% — that gives the wrong figure because GST was charged on the base price, not the total.
Yes. By law, MRP (Maximum Retail Price) printed on packaged goods always includes all taxes, including GST. A shop cannot charge GST on top of MRP.
After GST 2.0 (22 September 2025): 5% for essentials, 18% standard, 40% for luxury/sin goods, 3% for gold and jewellery, 0.25% for rough diamonds, and 0% for exempt items like UHT milk, paneer and individual insurance premiums. The old 12% and 28% slabs no longer exist.
First remove the full GST, then halve it. For ₹11,800 at 18%: GST = ₹1,800, so CGST = ₹900 and SGST = ₹900. This split applies only to within-state sales; inter-state sales show one IGST line instead.

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