The two formulas
Both directions use the same rate; the difference is which amount you already have.
| You have | You want | Formula |
|---|---|---|
| The amount before GST | GST amount and total | GST = base × rate ÷ 100 |
| A GST-inclusive amount | The base amount and GST | base = total ÷ (1 + rate ÷ 100) |
The second one is where people go wrong most often. Taking 18% straight off an inclusive total overstates the GST, because that 18% was worked out on the smaller base amount, not on the total itself.
CGST + SGST, or IGST?
The rate and the total tax are the same either way; only the heads on the invoice change. Same state as the place of supply: the tax splits evenly into CGST and SGST. Different states: the whole amount is IGST. Read the full rule, with the cases that catch people out.