How to remove 28% GST from a price?

To remove 28% GST: Base Price = (Price with GST) × 100 ÷ (100 + 28). For example, if the GST-inclusive price is ₹118 at 18% GST, Base Price = 118 × 100 ÷ 118 = ₹100.

What is CGST and SGST split in 28% GST?

Under 28% GST, if the supply is intra-state (within same state): CGST = 14% and SGST/UTGST = 14%. For inter-state supply: IGST = 28% (full rate). No CGST/SGST split for IGST.

Which goods fall under 28% GST?

Items at 28% GST: luxury goods, automobiles, cement, ACs, refrigerators, cigarettes, pan masala, aerated drinks.

REVERSE GST · 28% RATE

Reverse GST Calculator for 28% — Extract Base Price & Tax

Enter any GST-inclusive amount to instantly extract the base price, CGST (14%), SGST (14%), and IGST (28%) breakdown.

✓ CGST + SGST Split ✓ IGST Breakdown ✓ One-Click Copy

GST-Inclusive Price (₹)

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Remove 28% GST

Base Price (ex-GST)

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Total GST Amount

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Component	Rate	Amount
Base Price	—	—
CGST (intra-state)	14%	—
SGST / UTGST (intra-state)	14%	—
IGST (inter-state)	28%	—
GST-Inclusive Price	—	—

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GST Rate 28% — Key Facts

GST Rate	CGST	SGST/UTGST	IGST
5%	2.5%	2.5%	5%
12%	6%	6%	12%
18%	9%	9%	18%
28% ← Current	14%	14%	28%

Frequently Asked Questions

Base Price = Inclusive Price ÷ (1 + 28/100) = Inclusive Price × 100/128. The GST amount = Inclusive Price − Base Price. Then CGST = SGST = GST ÷ 2 for intra-state, or IGST = full GST for inter-state.

IGST (Integrated GST) applies on inter-state supplies, imports, exports, and supplies to SEZ. CGST + SGST applies on intra-state transactions (buyer and seller in the same state). The total rate remains 28% either way.

Luxury and sin goods: luxury cars, cement, ACs, refrigerators, dishwashers, cigarettes, tobacco, aerated beverages, pan masala, casinos, horse racing.