Billing counter › Prices including GST

Working out GST from a price that already includes it

Customers see one price on the shelf. Your tax invoice must still show the value before tax and the GST in it. Here is the arithmetic the counter does for you.

The formula

When the price includes GST:

• Taxable value = price × 100 ÷ (100 + GST rate)
• GST = price − taxable value; within your own state, half is CGST and half is SGST (or UTGST).

Worked examples

Price with GST	Rate	Taxable value	CGST	SGST
₹118.00	18%	₹100.00	₹9.00	₹9.00
₹105.00	5%	₹100.00	₹2.50	₹2.50
₹250.00	18%	₹211.86	₹19.07	₹19.07

In the last line, ₹211.86 + ₹19.07 + ₹19.07 = ₹250.00. Sometimes the paise do not add up exactly; the bill then shows a round off of a few paise so the total equals what the customer pays.

A mixed bill

A customer buys two packs priced ₹59 each at 18% and one pack priced ₹210 at 5%. The bill shows:

• 18% items: ₹118.00 with GST = taxable ₹100.00 + GST ₹18.00
• 5% item: ₹210.00 with GST = taxable ₹200.00 + GST ₹10.00
• Total ₹328.00, with a small table of GST by rate at the bottom of the receipt.

MRP is the ceiling

For packed goods, the MRP printed on the pack already includes all taxes, and a shop may not charge more than the MRP (Legal Metrology (Packaged Commodities) Rules, 2011). You may sell below MRP. GST is then worked out from the price you actually charge, not from the MRP.

Which rate for which item?

From 22 September 2025 most goods are taxed at 5% or 18%, with 40% for a short list of luxury and sin goods, and special low rates for a few items (for example 3% on gold and 0.25% on rough diamonds). The rate depends on the item’s HSN code. Look it up in the CBIC rate notifications or ask your supplier; their purchase bill shows the HSN and rate, and the same usually applies when you sell. Type the rate once per item and the counter remembers it.

Prefer prices without GST? Untick Prices include GST under Bill settings and the rate you type is the rate before tax.