How GST is Calculated?

GST stands for Goods and Services Tax, this tax is payable on taxable supplies. This means any supply of goods or services by a business becomes taxable if there is a GST chargeable on that supply. The GST amount charged on the supply is equal to the GST incidence on that supply plus any input taxes, minus any output taxes.
For example: GST including amount is Rs. 525 and GST Tax is 5%. GST excluding amount = 525/(1+5/100) = 525/1.05 = 500