Pre-GST price defined
Price before GST = inclusive ÷ (1 + rate/100). That is the value on which GST was calculated.
Indian numbering (lakhs/crores) does not change the formula—only the display format.
Price Before GST Calculator
Flipkart settlement or a GST-inclusive quote—get the taxable base instantly before margin or ITC work.
Live GST calculation
Reverse GST Calculator
Remove GST from a tax-inclusive price.
Enter values and GST rate to see your breakdown.
Standard rate
18.00%
Alternative slabs
5% / 12% / 18% / 28%
Combined example
18.00%
Who needs pretax first
CAs reconciling payouts, sellers comparing commission on net merchandise, and buyers evaluating ex-GST quotes.
Kochi and Coimbatore exporters reverse GST on tax-inclusive domestic supplier bills before adding export margins on pretax COGS.
Lakhs, crores, and large invoices
Indian numbering format does not change the formula—₹11,80,000 inclusive at 18% divides by 1.18 to yield ₹10,00,000 pre-GST regardless of comma placement.
High-value B2B invoices with e-invoice IRN should match pre-GST to the taxable value field on the PDF—reverse calculation validates POS totals before GSTR-2B matching.
Formula
Pre-GST = inclusive ÷ (1 + GST%/100).
Use the rate on the invoice date—GST council rate changes affect which divisor applies to historical inclusive receipts in audit samples.
CAs reviewing Flipkart settlements should match pre-GST to supplier tax invoice taxable value before ITC claims in GSTR-2B reconciliation.
- Pre-GST price is the taxable value before GST.
- Lakhs and crores formatting does not change math.
- Match supplier invoice taxable value field.
Common use cases
- CA client payout review.
- Vendor comparison ex-GST.
- High-value e-invoice pretax check.
Tips for accurate calculations
- Divide not subtract.
- Slab from invoice.
- Lakh amounts same math.
- 5% use ÷ 1.05.
India tax rate categories
| 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 |
₹1,180 invoice
18% inclusive.
÷ 1.18
Pre-GST ₹1,000
Documentation
Match pretax to supplier tax invoice taxable value field. Lakh and crore formatting does not change division math—always use numeric value divided by (1 + rate).
Frequently asked questions
Sellers, CAs, and finance teams reconciling GST-inclusive payouts.
Formula: Price before GST = Inclusive amount ÷ (1 + rate/100)