India Reverse GST Calculator
Indian invoices often show one GST-inclusive total. Divide by (1 + slab%/100) to recover taxable value—match 5%, 12%, 18%, or 28% on your bill, not a guess.
Enter amount including GST. We extract taxable value and tax.
Enter values and GST rate to see your breakdown.
GST replaced many indirect taxes in 2017. Intra-state sales split tax into CGST and SGST (half each). Inter-state uses IGST at the full slab rate.
A ₹1,18,000 consulting invoice at 18% is ₹1,00,000 taxable value plus ₹18,000 GST—often ₹9,000 CGST and ₹9,000 SGST within Maharashtra.
Amazon.in and Flipkart settlements bundle GST. Restaurants may use 5% without ITC. Reverse the slab on each line before claiming input tax credit in GSTR-3B.
Hyderabad and Pune IT exporters reverse 18% GST on tax-inclusive SaaS receipts before intercompany recharge at taxable value to overseas entities.
Businesses above turnover thresholds must issue e-invoices through IRP. Reverse GST on tax-inclusive B2B bills before matching taxable value to GSTR-2B for input tax credit eligibility.
Composition scheme dealers pay tax at fixed rates on turnover—they still receive GST-inclusive supplier invoices where reverse math isolates pretax value for expense coding.
Taxable value = inclusive amount ÷ (1 + rate/100). GST = inclusive − taxable value.
Never subtract the GST percentage from the inclusive total—division by (1 + rate) is the only correct backward method on Indian POS and UPI receipts.
| Rate | Category | Examples |
|---|---|---|
| 28% (Luxury/Sin) | Luxury goods and sin taxes | Cars (mid/large), motorcycles (>350cc), cigarettes, aerated drinks, luxury hotels — often + cess |
| 18% (Standard) | Most goods and services | Electronics, manufactured goods, professional services, AC restaurants, telecom |
| 12% (Reduced) | Selected goods | Processed food, butter, cheese, apparel above ₹1,000, business-class air travel |
| 5% (Lower) | Essentials and basics | Packaged food, apparel up to ₹1,000, footwear up to ₹1,000, economy travel |
| 0% (Nil) | Necessities | Fresh food, milk, eggs, vegetables, bread, educational and healthcare services |
₹1,18,000 at 18% GST.
Taxable ₹1,00,000 | GST ₹18,000
Register on gst.gov.in when over thresholds. File GSTR-1/3B. E-invoicing applies above turnover limits—confirm with a CA. Archive invoice PDFs showing HSN/SAC slab used in reverse calculation for ITC audit trails.
18% on many services and manufactured goods; verify invoice.
Taxable ₹100; GST ₹18.
Same state: CGST+SGST. Other state: IGST at full rate.
Wrong—divide by 1.18 instead.
