Formulas and sources
Each formula this calculator uses, where it comes from, and what it leaves out. "How it works" shows the same formula with your own numbers.
Tax added to a price
Add GST mode
- Taxable value
- the value the tax is charged on
- Tax
- GST: CGST and SGST together, or IGST, in India; HST, or GST with the provincial tax, in Canada
- Total
- the price including tax
- Rate
- the whole rate, every tax on the price together, in percent
Each tax is worked on its own and rounded to the cent (the paisa in India) before they are added. In India within a state, CGST and SGST are each Taxable value × (Rate ÷ 2) ÷ 100; between states, IGST is the whole tax. In Canada, GST and the province’s PST, RST or QST are each the taxable value × its own rate, never one on the other; HST is one tax. A blank discount counts as zero.
Source: India: the central tax rate is half of each GST rate in Notification 9/2025-Central Tax (Rate) [2], in force from 22 September 2025 [1]; a supply between states is inter-State and carries IGST (IGST Act, sections 7 and 8) [3]. Canada: GST on the price without the PST [11], QST on the selling price excluding the GST [12], and Manitoba’s RST on the price before the GST [13].
Tax inside a price
Remove GST mode
- Price
- the price including tax, after the discount
- Tax
- GST: CGST and SGST together, or IGST, in India; HST, or GST with the provincial tax, in Canada
- Taxable value
- the price before tax
- Rate
- the whole rate, every tax on the price together, in percent
Each tax inside the price is Price × its own rate ÷ (100 + Rate), rounded to the cent, so a price such as an MRP or a shelf price is kept exactly. In India within a state, CGST and SGST are each worked with half the rate; in Canada, GST and the provincial tax each with its own. At one rate this is a fraction of the price: 1/11 at Australia’s 10%, 3/23 at New Zealand’s 15% and 9/109 at Singapore’s 9%.
Source: Rule 35 of the CGST Rules [4]: the tax in a value inclusive of taxes is that value × the tax’s rate ÷ (100 + the sum of the rates). The ATO’s “dividing the price by 11” [17], Inland Revenue’s 3/23 of $100, or $13.04 [19], and IRAS’s 9/109 × $90 = $7.43 [21] are the same rule at one rate.
An invoice
Invoice mode
- Line amount
- one line’s quantity × unit price, less its discount
- Tax
- the line’s taxes together: CGST and SGST, or IGST, in India
- Rate
- the line’s whole rate, in percent
- Taxable value
- each line’s value before tax
- Invoice total
- what the invoice comes to
Each line is worked as one amount, as above: with unit prices before tax (Add GST) the line amount is its taxable value; with unit prices that include it (Remove GST), the tax is taken out of it. The invoice’s taxable value and each tax are the lines’ added up, shown by rate. In India the total is then rounded to the nearest rupee, fifty paise up, and the difference shown as the round-off; elsewhere it stays to the cent.
Source: Rule 46 of the CGST Rules [7] lists what a tax invoice shows, among them the quantity, the taxable value after any discount, and the rate and amount of each tax. NIC’s e-invoice rules [8] work each item the same way: taxable value = gross amount − discount, then CGST and SGST each the taxable value × the GST rate ÷ 2 within a state, or IGST × the whole rate between states. The ATO’s taxable sale rule [18] and IRAS’s first method [22] also work each item’s tax and add them.
Discount before the tax
Every mode
A discount given at the time of the sale and shown on the invoice comes off before the tax, so the tax is charged on the price after it. With Remove GST, it comes off the price that includes the tax.
Source: Section 15(3)(a) of the CGST Act [5], for India. CalcTrail takes a discount off the same way elsewhere.
Rounding
Every mode
Each tax is rounded to the cent (the paisa in India), half up, before the figures are added, so the taxable value, the tax and the total shown add up. In India the law rounds the tax payable to the nearest rupee, and an invoice’s total is rounded to the nearest rupee, fifty paise up, the difference shown as the round-off. Elsewhere the total stays to the cent.
Source: Section 170 of the CGST Act [6] rounds the tax payable to the rupee, fifty paise and up rounding up; NIC's e-invoice rules [8] let a round-off of −₹99.99 to +₹99.99 adjust an invoice total, and rounding it to the nearest rupee is CalcTrail's choice. The ATO rounds one sale's GST to the nearest cent, half a cent up, and lets several be rounded by the taxable sale rule or the total invoice rule [18]. IRAS accepts 9% on each item or on the total, the total GST to the nearest cent [22]. Rounding each tax to the cent is CalcTrail's own rule in New Zealand and Canada.
The rates on the picker
Every mode
India: 18% standard, 5% merit, 40% de-merit and nil; 3% for gold, silver and jewellery, 1.5% for cut and polished diamonds and 0.25% for rough diamonds and precious stones; 12% and 28% for a supply whose time of supply was before 22 September 2025. Australia 10%, New Zealand 15% and Singapore 9%, each with 0%. Canada by province: HST of 13% in Ontario, 14% in Nova Scotia and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island. GST of 5% with PST of 7% in British Columbia, RST of 7% in Manitoba, PST of 6% in Saskatchewan and QST of 9.975% in Quebec; GST of 5% alone in Alberta and the three territories.
Source: India: the 56th GST Council [1] and Notification 9/2025-Central Tax (Rate) [2], checked October 15, 2026. Canada: the CRA's table of rates by province [9] and its place-of-supply rules [10], Saskatchewan [14] and British Columbia's Provincial Sales Tax Act, section 34 [15]; Australia [16], New Zealand [19] and Singapore [20]; checked October 16, 2026.
The GST inside a price, rate by rate: the GST Inside an MRP example
Sources
- Press Information Bureau, Ministry of Finance. Recommendations of the 56th Meeting of the GST Council (PRID 2163555), rate rationalisation; implementation with effect from 22 September 2025. Posted 3 September 2025.
- Central Board of Indirect Taxes and Customs, Ministry of Finance. Notification No. 9/2025-Central Tax (Rate), paragraph 1, the rate of central tax for Schedules I to VI. New Delhi, 17 September 2025, in force 22 September 2025.Our automated tests check this calculator against 6 cases from it.
- Government of India. Integrated Goods and Services Tax Act, 2017, section 5(1) (IGST at most 40%), sections 7(1) and 8(1). As in force; read October 15, 2026.
- Government of India (CBIC tax information portal). Central Goods and Services Tax Rules, 2017, rule 35, value of supply inclusive of integrated tax, central tax, State tax, Union territory tax. As in force; read October 15, 2026.Our automated tests check this calculator against 3 cases from it.
- Government of India (CBIC tax information portal). Central Goods and Services Tax Act, 2017, section 15(3)(a), value of taxable supply. As in force; read October 15, 2026.Our automated tests check this calculator against 2 cases from it.
- Government of India (CBIC tax information portal). Central Goods and Services Tax Act, 2017, section 170, rounding off of tax. As in force; read October 15, 2026.
- Government of India (CBIC tax information portal). Central Goods and Services Tax Rules, 2017, rule 46, tax invoice, clauses (h) to (n). As in force; read October 16, 2026.Our automated tests check this calculator against 2 cases from it.
- National Informatics Centre (e-invoice system). e-Invoice API: Generate IRN, validations on items, calculation of values, and the invoice total. Version 1.03; read October 16, 2026.Our automated tests check this calculator against 8 cases from it.
- Canada Revenue Agency. GST/HST calculator (and rates), table of GST/HST and PST rates by province. Date modified April 1, 2025.Our automated tests check this calculator against 13 cases from it.
- Canada Revenue Agency. GST/HST and place-of-supply rules, the rates of tax by place of supply. Date modified July 15, 2026.
- Canada Revenue Agency. Charge and collect the tax: which rate to charge, GST and PST; showing the HST rate. Read October 16, 2026.Our automated tests check this calculator against 2 cases from it.
- Revenu Québec. Basic Rules for Applying the GST/HST and QST, the QST rate and the price it is calculated on. Read October 16, 2026.Our automated tests check this calculator against 1 case from it.
- Government of Manitoba, Finance. Retail Sales Tax, how the tax is calculated; the general rate. Read October 16, 2026.Our automated tests check this calculator against 1 case from it.
- Government of Saskatchewan. Provincial Sales Tax, the rate of the tax. Read October 16, 2026.Our automated tests check this calculator against 1 case from it.
- Province of British Columbia (BC Laws). Provincial Sales Tax Act, section 34, the rate of tax on tangible personal property. Current to September 30, 2026.Our automated tests check this calculator against 1 case from it.
- Australian Taxation Office. How GST works, the rate of GST. Last updated 14 September 2026.
- Australian Taxation Office. When you can claim a GST credit, working out the GST in a price. Last updated 14 September 2026.Our automated tests check this calculator against 3 cases from it.
- Australian Taxation Office. Tax invoices, rounding GST. Last updated 18 September 2026.Our automated tests check this calculator against 3 cases from it.
- Inland Revenue (Te Tari Taake). Charging GST, the rate, and working out the GST in a price. Last updated 1 April 2026.Our automated tests check this calculator against 2 cases from it.
- Inland Revenue Authority of Singapore. Current GST rates, the rate since 1 January 2024. Last updated 13 June 2025.
- Inland Revenue Authority of Singapore. Displaying and quoting prices, the GST in a price that includes it, and a price plus GST. Last updated 25 September 2026.Our automated tests check this calculator against 2 cases from it.
- Inland Revenue Authority of Singapore. Invoicing customers, rounding of GST. Last updated 29 July 2026.Our automated tests check this calculator against 1 case from it.
What this calculator does not cover
- It works out the tax on one amount, or on an invoice’s lines, in the country’s currency; it does not issue a tax invoice or an e-invoice.
- An invoice here has no HSN codes, cess, other charges or discount on the whole invoice: a discount goes on its lines.
- It does not decide which rate applies to a good or service, or which sales are zero-rated, GST-free or exempt from a province’s tax: choose the rate, 0% or GST only.
- It does not cover the reverse charge, exports or input tax credits anywhere, nor India’s cess and composition scheme.
- It does not value pan masala and tobacco on their retail sale price, as Indian law does for them.
- In British Columbia it applies the general 7% PST, not the rates for liquor or vehicles.
- It shows no cash rounding: a bill paid in cash may be rounded to 5 cents outside India.
Sources checked on .