GST

CGST, SGST and IGST explained

For many intra-State supplies, GST is split between CGST and SGST; for many inter-State supplies, IGST applies. The actual treatment depends on the transaction facts and applicable law.

Intra-State illustration

If ₹10,000 is subject to 18% GST and the supply is treated as intra-State, the total GST is ₹1,800. It is commonly shown as ₹900 CGST and ₹900 SGST, subject to the applicable treatment.

Inter-State illustration

For a transaction treated as inter-State at the same 18% rate, the ₹1,800 is generally shown as IGST rather than separate CGST and SGST components.

The calculator's role

Use the GST calculator to add or remove the selected rate from a price. It does not determine place of supply, classification, registration obligations or whether a particular rate applies.

Avoid a common assumption

A customer address alone does not settle every tax question. Verify the facts and applicable GST treatment for the actual supply.

This guide is for general education. Rules, lender terms, bank terms and individual circumstances can change the result.

Use the relevant calculator