How GST is calculated
The GST formula
To add GST, multiply the taxable value by the rate: GST = amount × rate ÷ 100, and the total is amount + GST.
To remove GST from an inclusive price, divide by one plus the rate: taxable value = amount ÷ (1 + rate ÷ 100). The difference is the GST.
- ₹1,000 + 18% GST = ₹1,180
- ₹1,180 including 18% GST = ₹1,000 taxable value + ₹180 GST
CGST + SGST or IGST?
When the seller and buyer are in the same state, GST is split equally into Central GST (CGST) and State GST (SGST). At 18%, that is 9% CGST and 9% SGST.
When goods or services move between states, the full rate is charged as Integrated GST (IGST). The total tax is the same; only the split changes.
Common GST rates
Most goods and services fall into the 5%, 12%, 18% or 28% slabs, and some items such as gold use special rates. Rates are revised by the GST Council, so check the current rate for your HSN or SAC code before invoicing.
GST in your sales process
Sales teams quote GST-inclusive and GST-exclusive prices every day. SAS CRM keeps leads, quotations and follow-ups in one place so your team quotes the right price and closes faster.
