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What is a GPA?
It is an average of the grade point values that you have earned in the credit courses you have taken while a student at your university or college.

Types of GPA’S
Sessional GPA:It is the average of the courses you took per semester.
Cumulative GPA:It is the average of all the courses you took to gain a degree. This includes failed courses. If you failed in any subject then the failed marks and the marks you obtained after passing the subject will be counted in your Cumulative GPA.
For example say you had 5 subjects to obtain your degree. Of these 5 subjects you cleared 4 subjects in first attempt and cleared 1 subject in second attempt and you obtained scores as follows

First subject - 60 marks
Second subject - 60 marks
Third subject - 60 marks
Fourth subject - 60 marks
Fifth subject (first attempt) - 0 marks
Fifth subject (Second Attempt) - 60 marks

Now your CGPA will be

First subject + Second subject + Third subject +Fourth subject +Fifth subject (first attempt) +Fifth subject (Second Attempt)
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6

i.e CGPA= 60+60+60+60+0+60/6=300/6=50
i.e 50 %

The universities consider the CGPA of the last school or university you attended while giving admissions.

Below is the table where you can see how universities convert you CGPA percentage to 4 point scale

Class Percentile can be calculated by (Your Score/Class Topper Score)*100

Note this is just the rough calculation. Some universities calculation of GPA will be different than this.

http://latestuniversityranking.blogspot.com/2008/02/how-universities-calculate-your-gpa.html