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GST-Inclusive vs GST-Exclusive Pricing

🏷 Two Ways to Show the Same Price

A price can be shown in two ways: with GST already included, or without GST, to be added on top. They describe the same product but look very different, and confusing them is a common and expensive mistake, especially when getting quotes for building work, services, or anything from a GST-registered supplier. Knowing which one you are looking at means you always know the real cost.

Key Point: A GST-inclusive price already contains the GST, so it is the total you actually pay. A GST-exclusive price, often shown as plus GST, does not include GST yet, so the final cost will be higher. Consumer retail prices are normally GST-inclusive, while business and trade quotes are often GST-exclusive. Always check which one a price is before you commit.

The Two Labels

  • GST-inclusive: GST is already in the number. This is the final price.
  • GST-exclusive (plus GST): GST is not in the number yet. Add GST to get the final price.

➕ Adding GST to an Exclusive Price

If a price is GST-exclusive, you add GST to find the total. At a 15 percent rate, you multiply the exclusive price by 1.15. The examples below use 15 percent for illustration, so always use the current rate.

Exclusive price: 100 dollars plus GST
GST at 15 percent: 100 times 0.15 equals 15 dollars
Inclusive total: 100 plus 15 equals 115 dollars
Shortcut: multiply the exclusive price by 1.15

Why This Trips People Up

A quote of 100 dollars plus GST sounds the same as a shelf price of 100 dollars, but you actually pay 115 dollars. On a large job, like a renovation quoted at tens of thousands plus GST, that gap is significant. People who assume a plus-GST quote is the final price can be caught well short.

Plus GST means more: Whenever you see plus GST, mentally add the GST before comparing it to anything. A plus-GST price is always lower than the amount you will actually hand over.

Use the GST Calculator to add GST to any exclusive price instantly.

➖ Removing GST From an Inclusive Price

Sometimes you have the GST-inclusive total and need to find the GST portion or the pre-GST amount, for example to fill in a return or to see how much of a receipt is GST. You cannot simply take 15 percent off the inclusive price, because the 15 percent was added to the smaller exclusive amount, not the larger inclusive one.

The Correct Method

Inclusive price: 115 dollars
To find the GST-exclusive amount: divide by 1.15
115 divided by 1.15 equals 100 dollars
GST portion: 115 minus 100 equals 15 dollars

A handy shortcut for the GST portion of a 15 percent inclusive price is to divide the total by 23 and multiply by 3, which gives the same answer. The point is that removing GST is not the same calculation as adding it, and getting this wrong understates the GST in a receipt.

Do not just subtract 15 percent: Taking 15 percent off an inclusive price gives the wrong answer, because the GST was calculated on the lower exclusive figure. Always divide by 1.15 to remove GST at a 15 percent rate. Our Reverse GST Calculator does this for you.

💡 Comparing Prices the Right Way

Compare Like With Like

The golden rule is to compare prices on the same basis. If one supplier quotes inclusive and another quotes exclusive, convert them to the same basis before deciding. Comparing an inclusive price against a plus-GST price makes the plus-GST option look cheaper than it really is.

You seeWhat it meansTo compare
120 dollars (incl GST)Final price you payAlready inclusive
110 dollars plus GSTGST added on topMultiply by 1.15 first

Reading Quotes and Invoices

  • Look for the words including GST, incl GST, plus GST, or exclusive of GST.
  • A tax invoice should show the GST amount separately, so you can see it clearly.
  • If a quote is silent on GST, ask before assuming.
For consumers: Under consumer rules, prices advertised to the general public are normally shown GST-inclusive, so the price you see is the price you pay. It is in trade and business dealings that exclusive pricing is common, so be most alert there.

Final word: a GST-inclusive price is the total you pay; a GST-exclusive price needs GST added. Multiply by 1.15 to add GST and divide by 1.15 to remove it, at a 15 percent rate. Always compare prices on the same basis, and check which one a quote uses. This is general information, not tax advice; use the current GST rate.

🎯 Test Your Knowledge

Quiz on GST-Inclusive vs GST-Exclusive Pricing (20 Questions)

1. A GST-inclusive price is:
The total you actually pay, with GST already in it
The price before GST
Always wrong
GST only
2. A GST-exclusive price, or plus GST, means:
GST is not included yet and must be added
GST is already included
No GST applies
GST is refunded
3. Consumer retail prices are normally:
GST-inclusive
GST-exclusive
GST free
Shown plus GST
4. Business and trade quotes are often:
GST-exclusive (plus GST)
Always GST-inclusive
GST exempt
Tax free
5. To add 15 percent GST to an exclusive price, you:
Multiply by 1.15
Divide by 1.15
Subtract 15 percent
Multiply by 0.15 only
6. A price of 100 dollars plus GST at 15 percent becomes:
115 dollars
100 dollars
85 dollars
150 dollars
7. Assuming a plus-GST quote is the final price can leave you:
Caught short, because the real cost is higher
With change to spare
Paying no GST
Better off
8. To remove GST from a 15 percent inclusive price, you:
Divide by 1.15
Subtract 15 percent
Multiply by 1.15
Multiply by 0.85
9. Why can you not just subtract 15 percent from an inclusive price?
The GST was calculated on the smaller exclusive amount
GST is illegal
15 percent is the wrong rate
Subtraction is banned
10. From a 115 dollar inclusive price at 15 percent, the GST portion is:
15 dollars
17.25 dollars
23 dollars
0 dollars
11. A shortcut for the GST portion of a 15 percent inclusive total is:
Divide by 23 and multiply by 3
Divide by 15
Multiply by 15
Subtract 23
12. The golden rule when comparing prices is to:
Compare them on the same basis
Always pick the smallest number
Ignore GST
Trust the first quote
13. Comparing an inclusive price against a plus-GST price makes the plus-GST option look:
Cheaper than it really is
More expensive
Identical
GST free
14. A proper tax invoice should:
Show the GST amount separately
Hide the GST
Never mention GST
Round GST away
15. If a quote is silent on GST, you should:
Ask before assuming
Assume it includes GST
Assume it excludes GST
Ignore it
16. On a large job quoted plus GST, the GST gap is:
Significant and worth planning for
Tiny and ignorable
Always refunded
Paid by the supplier
17. Under consumer rules, prices advertised to the public are normally:
GST-inclusive, so the price shown is the price paid
Plus GST
GST exempt
Negotiable on GST
18. The words to watch for on a quote include:
Including GST, plus GST, or exclusive of GST
Only the total
Only the date
Only the logo
19. To convert a plus-GST price for comparison, you:
Multiply by 1.15 first
Leave it as is
Divide by 1.15
Subtract GST
20. The best summary is:
Inclusive is the total; exclusive needs GST added; compare on the same basis
All prices are the same
GST never changes a price
Always subtract 15 percent

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