GST-Inclusive Pricing for Dog Boarding: Showing CGST and SGST on an All-In Rate
How to take 18% GST back out of an all-in dog boarding price, split it into CGST and SGST without losing a paisa, and keep a monthly sales register your CA can use.
By Sunny Luthra
A note before you read: this is general information, last reviewed in November 2026. It assumes you are GST-registered and charge 18% on boarding, as our licence and GST guide explains. Confirm the treatment for your own business with your CA. Bos.Dog is not your tax advisor.
Most boardings quote one number. "₹1,200 a night." "₹10,000 for the week." Parents like it, and it's what the GST guide suggests if you can absorb the change: quote GST-inclusive, so nobody is surprised by an 18% jump on the bill.
The trouble starts at the end of the month. Your tax invoice has to show the GST separately, and your CA needs the taxable value and the tax for every sale. So someone sits down with the month's bills and works the GST back out of each total. Then the CGST and SGST don't quite add up, the totals are a few paise off, and the data stops matching what parents actually paid.
This post gives the one formula you need, the rounding rule that keeps every bill exact, and what a monthly sales register should look like.
Key takeaways
- On an all-in price at 18%, the taxable value is the price ÷ 1.18, and the GST is the price × 18 ÷ 118.
- Work out the total GST once, round it to the paisa, then split it in half for CGST and SGST. Put any odd paisa on one of them. Rounding CGST and SGST separately is where totals drift.
- The invoice should show taxable value + CGST + SGST = your price, exactly.
- Keep a monthly sales register: one row per invoice with taxable value, CGST, SGST and total. That is what your CA needs, not a stack of PDFs.
How do I take GST out of an all-in price?
If your price already includes 18% GST, the price is 118% of the taxable value. So:
| You want | Formula | ₹10,000 all-in |
|---|---|---|
| Taxable value | price ÷ 1.18 | ₹8,474.58 |
| GST (total) | price × 18 ÷ 118 | ₹1,525.42 |
| CGST (9%) | GST ÷ 2 | ₹762.71 |
| SGST (9%) | GST ÷ 2 | ₹762.71 |
| Check | taxable + CGST + SGST | ₹10,000.00 |
The common mistake is taking 18% of the all-in price (₹1,800 on ₹10,000). That charges GST on the GST. The tax inside an all-in price is always 18/118 of it, about 15.25%, not 18%.
Why don't my CGST and SGST add up?
Because of rounding. Most spreadsheets, and most chatbots, work out CGST and SGST separately as 9% of the taxable value and round each one. Sometimes that loses a paisa:
| All-in price | Taxable value | 9% of taxable, rounded, twice | Adds up to |
|---|---|---|---|
| ₹7,200 | ₹6,101.69 | ₹549.15 + ₹549.15 | ₹7,199.99 |
| ₹1,200 | ₹1,016.95 | ₹91.53 + ₹91.53 | ₹1,200.01 |
A paisa looks harmless. Across a month of invoices it means your register doesn't match your bank statement or your bills, and someone spends an evening finding out why.
The rule that never drifts: work out the total GST once (price × 18 ÷ 118), round it to the paisa, and split that in two. If it's an odd number of paise, one half gets the extra paisa.
| All-in price | GST (once) | CGST | SGST | Taxable value | Adds up to |
|---|---|---|---|---|---|
| ₹1,200 | ₹183.05 | ₹91.53 | ₹91.52 | ₹1,016.95 | ₹1,200.00 |
| ₹4,500 | ₹686.44 | ₹343.22 | ₹343.22 | ₹3,813.56 | ₹4,500.00 |
| ₹7,200 | ₹1,098.31 | ₹549.16 | ₹549.15 | ₹6,101.69 | ₹7,200.00 |
| ₹10,000 | ₹1,525.42 | ₹762.71 | ₹762.71 | ₹8,474.58 | ₹10,000.00 |
The taxable value is then simply the price minus the GST, so the three lines always add up to exactly what the parent paid.
What should a GST invoice on an all-in price show?
The same things as any tax invoice: your GSTIN, the invoice number in your financial-year series, the parent's details (and their GSTIN for a business client), and the tax shown separately. On an all-in price, a clear layout is:
| Line | Amount |
|---|---|
| Boarding, 10 nights × ₹1,000 (incl. GST) | ₹10,000.00 |
| Taxable value | ₹8,474.58 |
| CGST 9% | ₹762.71 |
| SGST 9% | ₹762.71 |
| Total | ₹10,000.00 |
Saying "incl. GST" on the rate tells the parent the price they were quoted hasn't changed. The lines underneath show the tax the way the law and your CA want it.
CGST + SGST is for parents in your own state. For a supply that counts as inter-state you'd charge IGST at 18% instead. Ask your CA how that applies to your bookings.
Mid-article note: Bos.Dog invoices do this split for you. Switch on Prices include GST and Show as CGST + SGST in Settings, keep your rates as what parents pay, and every new invoice prints the taxable value, CGST and SGST, worked out once and split so they add up to your price to the paisa. Settings shows what one night will print before you issue anything. See how Bos.Dog runs a boarding.
What is a sales register, and what goes in it?
A sales register is one table of every invoice you issued in a period, with the tax broken out. It's what your CA works from for the monthly return, and it's how you check that what you invoiced matches what came in.
| Column | Why |
|---|---|
| Invoice number and date | Your numbering must have no gaps; cancelled invoices stay in the list with no amounts |
| Parent, and their GSTIN if they're a business | Business sales are reported invoice by invoice |
| Taxable value | The base your GST is worked on |
| CGST, SGST (or IGST) | The tax, as the invoice printed it |
| Total | What the parent was billed |
| Paid, balance | So the register also tells you who still owes |
Build it from the invoices themselves, not by working the GST back out of the totals again. If the register and the invoices are worked out separately, they will disagree by those same stray paise.
The short version
Quote one price if that's what your parents like. Work the GST out of it once, split it so it adds up, and keep one register for the month, built from the invoices themselves.
If you'd rather not do the arithmetic at all, Bos.Dog prints the taxable value, CGST and SGST on every invoice and gives your CA the month in one sales register. It's free for every facility during early access, with no caps on dogs, kennels or staff.
Frequently asked questions
How do I calculate GST from a GST-inclusive price?
Multiply the price by 18 and divide by 118 for 18% GST. On ₹10,000 that's ₹1,525.42. The taxable value is the price minus that, ₹8,474.58, which is the same as dividing the price by 1.18.
How do I split GST into CGST and SGST without rounding errors?
Work out the total GST once, round it to the paisa, then halve it. If it's an odd number of paise, give the extra paisa to one half. Don't round CGST and SGST separately from the taxable value, or the total can drift by a paisa.
Should dog boarding prices be quoted inclusive or exclusive of GST?
Either is allowed if the invoice shows the tax separately. Many boardings quote inclusive prices because parents compare the number they see, and an 18% jump at checkout feels like a hidden charge. If you quote exclusive, say "+ GST" everywhere you show a rate.
What does my CA need from me every month for GST?
At minimum, every invoice issued in the month with its taxable value, the tax (CGST and SGST, or IGST) and the total, plus business clients' GSTINs. A sales register with those columns is the simplest way to hand it over. Confirm the exact format with your CA.
Do invoices I already issued need to change if I switch to inclusive pricing?
No. An invoice keeps what it printed. The change applies to invoices you issue after you switch, which is why the switch is best made at the start of a month.