Inclusive or exclusive — get this right
Adding 18% to ₹1,000 gives ₹1,180. But extracting 18% GST from ₹1,180 does not mean subtracting 18% of ₹1,180 — that gives ₹967.60, which is wrong. You divide by 1.18 to get back to ₹1,000.
This asymmetry is behind a large share of invoice mistakes. The calculator asks which case you are in rather than guessing.