GST on MRP Calculator
MRP already includes GST. Enter the printed MRP and slab to instantly split it into base price and GST — with CGST + SGST or IGST breakup.
How the MRP splits
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Disclaimer: Indicative calculation assuming the MRP is inclusive of GST at the chosen slab. Products under legal-metrology MRP rules already include all taxes. Verify the applicable HSN/SAC rate for your product.
MRP is inclusive of GST
Under legal-metrology rules the Maximum Retail Price printed on a pack is the all-inclusive price a consumer pays — GST is already built into it. To find the tax hidden inside an MRP you divide it out, you do not add GST on top. The base price (excluding GST) equals MRP ÷ (1 + rate/100), and the GST component is simply MRP − base price.
Worked examples
Enter any MRP above to see this split live. Here is how common MRPs break down at the 18% slab (intra-state, so the GST is shared equally between CGST and SGST):
Key terms explained
MRP (Maximum Retail Price)
The highest price at which a product can be sold to a consumer, printed on the pack. By law it is inclusive of all taxes including GST, so no tax can be charged over and above it.
Base / taxable value
The price of the goods before GST. From an inclusive MRP it is found by dividing by (1 + rate/100) — this is the value that appears as the taxable amount on a GST invoice.
CGST + SGST
For a supply within one state, the total GST is split equally — half as Central GST and half as State GST. An 18% slab therefore means 9% CGST + 9% SGST.
IGST
For a supply across state lines, a single Integrated GST is charged at the full slab rate instead of the CGST/SGST split. The total tax collected is exactly the same.
How do I extract GST from an MRP?
Divide the inclusive price by (1 + rate ÷ 100) to get the base value, and the balance is the GST. At 18%, an MRP of ₹1,180 breaks into a base of ₹1,000 and GST of ₹180.
Is MRP inclusive of GST?
Yes. Under the Legal Metrology (Packaged Commodities) Rules the maximum retail price printed on a package must be all-inclusive, so no tax can be charged over and above it.
Can a shop charge GST on top of the MRP?
No. Charging anything above the printed MRP is an offence under the Legal Metrology Act, and adding GST separately on an MRP-labelled product is a common overcharging complaint.
How is a discount on MRP handled?
GST is charged on the actual transaction value after the discount, provided the discount is shown on the invoice. A discount given after the sale reduces the taxable value only if it was agreed before the supply and is linked to the invoices.
Does MRP apply to services?
No. MRP is a packaged-goods concept. For services the invoice value is the transaction value, and GST is added to it unless the quote is expressly stated to be inclusive.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.