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When doing rounding, please take note of the following:
A      A = price without GST
B      B = GST
C      C = price with GST
Formula
A      A + B = C

 

Method 1:

 
  • A =
C -
  • round (
A
  • C * 100 / 106) 
 A
  • B = C -
B
  • A

 

Method 2:

 A
  • B =
C +
  • round (
B
  • C * 6/106)
 B
  • A = C -
A
  • B

Method 1 will give you more accurate figure. Method 2 will give you bigger rounding error. I know the difference is subtle, but rounding a number gives you higher precision when the number of significant figures are bigger. (Maths and physics in O level / SPM).

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