The MRP includes GST. Here's the simple method to pull out the tax and the base price — with examples at every slab.
MRP (Maximum Retail Price) is always GST-inclusive. To know how much tax sits inside it — useful for invoicing, books and margin — you "extract" the GST. The Reverse GST Calculator automates this, but the method is easy to learn.
| MRP | Rate | Base price | GST |
|---|---|---|---|
| ₹500 | 5% | ₹476.19 | ₹23.81 |
| ₹500 | 12% | ₹446.43 | ₹53.57 |
| ₹500 | 18% | ₹423.73 | ₹76.27 |
| ₹2,000 | 28% | ₹1,562.50 | ₹437.50 |
For a sale within the same state, the extracted GST splits equally: an 18% total becomes 9% CGST + 9% SGST. For interstate, the whole amount is IGST. See interstate GST for details.
Your real revenue is the base price; the GST is collected on the government's behalf. Always judge profitability on the base value.
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💬 Talk to our team View plans →Yes. MRP is the maximum price including all taxes. To find the base value you extract the GST out of it.
Base = MRP ÷ (1 + rate); GST = MRP − base. For 18%, divide MRP by 1.18.
Equally into CGST and SGST for intra-state sales, or keep it whole as IGST for interstate sales.
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