Divisors for each rate
| GST rate | Divide inclusive price by | GST share of the inclusive price |
|---|---|---|
| 5% | 1.05 | 4.76% |
| 18% | 1.18 | 15.25% |
| 40% | 1.40 | 28.57% |
| 3% | 1.03 | 2.91% |
When you need reverse calculation
- MRP or quoted prices that include GST
- Splitting a lump-sum contract value into taxable value and tax
- Checking input tax credit on a bill that shows only the total
- Recording restaurant or travel bills in the books
Worked example: ₹59,000 inclusive quote at 18%
- 1Base price = ₹59,000 ÷ 1.18 = ₹50,000.
- 2GST = ₹59,000 − ₹50,000 = ₹9,000 (CGST ₹4,500 + SGST ₹4,500).
Taxable value ₹50,000 and GST ₹9,000.
