Need to remove GST from a total amount and find the original price? This guide gives you five practical worked examples — one for each major GST rate — so you can do it manually, or use an online calculator when you need instant results.
The 3-Step Method to Remove GST
- Find the GST rate on the product or service (5%, 12%, 18%, or 28%)
- Divide the total by (1 + GST rate as decimal): e.g., for 18% → divide by 1.18
- Subtract the result from the total to get the GST amount
GST Amount = Total − Base Price
Example 1: Remove 5% GST (e.g., restaurant non-AC bill)
Bill total: ₹525, GST rate: 5%
Base price = 525 ÷ 1.05 = ₹500
GST = 525 − 500 = ₹25 (CGST ₹12.50 + SGST ₹12.50 if intra-state)
Example 2: Remove 12% GST (e.g., construction material)
Invoice total: ₹56,000, GST rate: 12%
Base price = 56,000 ÷ 1.12 = ₹50,000
GST = 56,000 − 50,000 = ₹6,000
Example 3: Remove 18% GST (e.g., IT service invoice)
Invoice: ₹2,36,000, GST rate: 18%
Base price = 2,36,000 ÷ 1.18 = ₹2,00,000
GST = 2,36,000 − 2,00,000 = ₹36,000
Example 4: Remove 28% GST (e.g., luxury car accessories)
Total paid: ₹1,28,000, GST rate: 28%
Base price = 1,28,000 ÷ 1.28 = ₹1,00,000
GST = 1,28,000 − 1,00,000 = ₹28,000
Example 5: Remove GST from Multiple Items (Mixed Rates)
| Item | Total Paid | GST Rate | Base Price | GST |
|---|---|---|---|---|
| Office chair | ₹11,800 | 18% | ₹10,000 | ₹1,800 |
| Laptop | ₹67,200 | 12% | ₹60,000 | ₹7,200 |
| Stationery | ₹5,250 | 5% | ₹5,000 | ₹250 |
| Total | ₹84,250 | — | ₹75,000 | ₹9,250 |
Intra-State GST Split When Removing GST
For intra-state supplies, the GST removed is split equally between CGST and SGST. Each component = GST amount ÷ 2. This split matters for your GSTR-3B and ITC claims but doesn't change the total amount payable.