Gst changed

hi, latest gst press release in which gst on some goods have been changed I.e 28% + 12% cess.
now if the goods base value is 100 gst 28 rupees and cess 12 rupees total goods value including gst is 140. Is this the right calculation?
Replies (3)
Quick Summary
Recent changes to GST rates have introduced new percentages, including a combination of 28% GST and 12% cess on some goods. This discussion clarifies how these new rates are calculated. The consensus is that the cess is applied to the taxable amount, not on top of the GST itself, leading to a revised calculation for the final price of goods.

Cess is on tax amount.... 100 + 28 + 3.36
@ Sumit badal the total value including gst will be Rs 140.
Cess is on taxable amount in gst.

Agree with altamush sir. My answer is incorrect.

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