How to use the GST Exclusive Calculator
- Enter the price per unit before GST and the quantity.
- Choose the GST rate and type of supply.
- Use the total payable on your quotation or invoice.
Formula
Taxable value = Unit price × Quantity
GST = Taxable value × Rate ÷ 100
Total = Taxable value + GST
When prices are exclusive of GST
Wholesale price lists, B2B quotations and service contracts often state prices “exclusive of GST” or “+ GST as applicable”. The buyer pays the listed price plus GST, and a registered buyer can usually claim that GST back as input tax credit.
Worked example
4 units at ₹2,500 + 18% GST, sold to another state
- Taxable value = 4 × 2,500 = ₹10,000
- IGST = 10,000 × 18% = ₹1,800
- Total = 10,000 + 1,800
Total payable: ₹11,800 (₹2,950 per unit)
Important notes
- GST is calculated on the line total here. On a multi-line invoice, each line's GST can be rounded separately, so totals can differ by a few paise.
Frequently asked questions
What does “exclusive of GST” mean?
The quoted price does not include GST. GST at the applicable rate will be added on the invoice.
Is GST calculated before or after discount?
Generally, a discount shown on the invoice at the time of supply reduces the taxable value, so GST is charged on the discounted price.
Sources and review
Last reviewed on by the BizToolsIndia editorial team. Official references:
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