How to remove 5% GST from a price?

To remove 5% GST: Base Price = (Price with GST) × 100 ÷ (100 + 5). 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 5% GST?

Under 5% GST, if the supply is intra-state (within same state): CGST = 2.5% and SGST/UTGST = 2.5%. For inter-state supply: IGST = 5% (full rate). No CGST/SGST split for IGST.

Which goods fall under 5% GST?

Common items at 5% GST include: edible oils, sugar, tea, coffee, spices, coal, medicines, economy hotels, transport services.

REVERSE GST · 5% RATE

Reverse GST Calculator for 5% — Extract Base Price & Tax

Enter any GST-inclusive amount to instantly extract the base price, CGST (2.5%), SGST (2.5%), and IGST (5%) breakdown.

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

GST-Inclusive Price (₹)

Show quantity field

Remove 5% GST

Base Price (ex-GST)

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Total GST Amount

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Component	Rate	Amount
Base Price	—	—
CGST (intra-state)	2.5%	—
SGST / UTGST (intra-state)	2.5%	—
IGST (inter-state)	5%	—
GST-Inclusive Price	—	—

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GST Rate 5% — Key Facts

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

Frequently Asked Questions

Base Price = Inclusive Price ÷ (1 + 5/100) = Inclusive Price × 100/105. 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 5% either way.

Essential goods: edible oils, tea, coffee, spices, coal, medicines (Sch I), economy hotel rooms (under ₹1000/night), transport services (rail, bus), packaged food items.