Formula and limits
For an exclusive price, GST is taxable value × rate ÷ 100. For an inclusive price, taxable value is total ÷ (1 + rate ÷ 100). Intra-state GST is split between CGST and SGST; inter-state GST is shown as IGST. Amounts are rounded to paise on this one invoice line. This arithmetic tool does not determine the legally applicable rate, place of supply, exemptions or filing obligations.
See the CBIC inclusive-tax rule and CBIC GST overview.