CGST / SGST / IGST Calculator
Calculate CGST, SGST and IGST breakup for intra-state and inter-state supply. Free and instant.
In short
A CGST / SGST / IGST calculator decides which GST components apply to a sale and splits the tax accordingly. VyaparKit's free calculator takes the taxable amount, the GST rate, the seller's state and the place of supply, then shows CGST + SGST (or UTGST) for intra-state supply or IGST for inter-state supply, with the total payable.
Inter-state supply
₹0.00
IGST applies
Seller in Delhi, place of supply Maharashtra.
When is IGST charged?
When the supplier's state differs from the place of supply (inter-state), including exports and supplies to SEZ units.
When are CGST and SGST charged?
When both the supplier and the place of supply are in the same state. The rate is split equally: 18% GST becomes 9% CGST + 9% SGST.
What about union territories?
Union territories without a legislature charge UTGST instead of SGST. The split works the same way.
Which state code goes on the invoice?
The first two digits of a GSTIN are the state code, for example 07 for Delhi and 27 for Maharashtra.
About the cgst / sgst / igst calculator tool
GST in India is a dual tax. For a supply within one state the tax is shared between the Centre (CGST) and the state (SGST or UTGST in union territories), each taking half the rate. For a supply from one state to another the Centre collects the full rate as IGST and later settles with the destination state. Which one applies depends on the seller's registration state and the place of supply, not on where the goods physically are.
Invoices go wrong when a Delhi seller ships to a Gurgaon customer and charges CGST + SGST out of habit, or when a Mumbai service provider bills a Bengaluru client with SGST. The buyer cannot claim that credit, the return does not match, and someone has to issue a credit note and a fresh invoice. This calculator lets you select both states from a list, works out intra or inter-state from the state codes, and shows the exact components to print.
In VyaparKit's GST invoice and quotation tools this decision is automatic: your business state comes from your profile, the place of supply comes from the customer's address, and the split is applied to every line item.
How to split GST into CGST, SGST and IGST
- 1
Enter the taxable amount
Type the value before tax in 'Taxable amount'. This is the line total after any discount.
- 2
Choose the GST rate
Tap 0%, 5%, 12%, 18% or 28% on the rate chips to match the HSN or SAC of the item.
- 3
Select the seller's state
In 'Seller's state (your GSTIN state)' pick the state whose code appears in the first two digits of your GSTIN, for example 07 for Delhi.
- 4
Select the place of supply
In 'Place of supply (buyer's state)' pick the state where the goods are delivered or the service is received, for example 27 for Maharashtra.
- 5
Read the split
The result panel labels the supply as intra-state or inter-state and lists taxable value, CGST, SGST/UTGST, IGST and the total. Copy these figures to the invoice.
The formula, with a worked example
- Same state (intra-state): CGST = Taxable × Rate ÷ 2 ÷ 100 and SGST = the same. On ₹50,000 at 18%: CGST ₹4,500 + SGST ₹4,500 = ₹9,000 tax, total ₹59,000.
- Different state (inter-state): IGST = Taxable × Rate ÷ 100. On ₹50,000 at 18%: IGST ₹9,000, total ₹59,000. The tax burden is identical; only the components change.
- At 12% on ₹25,000 within a state: CGST ₹1,500 + SGST ₹1,500 = ₹3,000, total ₹28,000. To another state: IGST ₹3,000.
- Intra or inter-state is decided by comparing the supplier's state code with the place of supply state code, for example 07 (Delhi) versus 06 (Haryana) is inter-state even though the cities are 30 km apart.
- Union territories without their own legislature (Chandigarh 04, Ladakh 38, Andaman and Nicobar 35 and others) use UTGST instead of SGST at the same half rate.
- Supplies to SEZ units and exports are treated as inter-state and attract IGST (or zero-rated with LUT), even when the SEZ is in the same state.
- For goods the place of supply is normally where delivery ends; for most B2B services it is the registered address of the recipient. Rule of thumb: match the buyer's GSTIN state code.
- Print CGST and SGST as two separate lines with their rates on the invoice; never show a combined 18% line for intra-state supply.
Who uses the cgst / sgst / igst calculator
Transporters and logistics agencies
A transporter in Ludhiana billing a Delhi consignor and a Punjab consignor on the same day needs IGST for one and CGST + SGST for the other.
D2C brands shipping nationwide
A Jaipur apparel brand shipping on Shiprocket to 20 states charges IGST on most orders and CGST + SGST only on Rajasthan deliveries.
IT and marketing agencies
A Hyderabad agency with clients in Chennai and Hyderabad checks which client gets IGST before raising monthly retainers.
Traders near state borders
Dealers in Noida, Gurgaon and Faridabad selling into Delhi are inter-state suppliers despite being in the same metro area.
CGST / SGST / IGST Calculator: frequently asked questions
- When is IGST applicable instead of CGST and SGST?
- IGST applies when the supplier's state differs from the place of supply, including supplies to SEZ units, exports and imports. If the supplier's GSTIN state and the place of supply are the same state, CGST and SGST apply instead. The total rate is the same in both cases.
- How is 18% GST split between CGST and SGST?
- Equally: 9% CGST and 9% SGST. On a taxable value of ₹50,000 that is ₹4,500 CGST plus ₹4,500 SGST, a total of ₹9,000. The same logic applies to every slab: 5% becomes 2.5% + 2.5%, 12% becomes 6% + 6% and 28% becomes 14% + 14%.
- What is the difference between SGST and UTGST?
- Both are the state-side half of GST. SGST is levied by states with their own legislature, while UTGST is levied in union territories without one, such as Chandigarh, Ladakh, Lakshadweep, Andaman and Nicobar, and Dadra and Nagar Haveli and Daman and Diu. Delhi, Puducherry and Jammu and Kashmir levy SGST.
- What happens if I charge CGST and SGST on an inter-state sale by mistake?
- The tax was paid under the wrong head. Under Section 77 of the CGST Act you pay the correct IGST and claim a refund of the wrongly paid CGST and SGST, without interest. Issue a fresh invoice or credit note so the buyer can claim the right credit. Prevention is easier: check the buyer's state code before invoicing.
- How do I find the state code from a GSTIN?
- The first two digits of a GSTIN are the state code from the Indian census list: 07 is Delhi, 27 is Maharashtra, 29 is Karnataka, 33 is Tamil Nadu, 36 is Telangana, 24 is Gujarat, 09 is Uttar Pradesh and 06 is Haryana. Compare the buyer's code with yours to decide between IGST and CGST + SGST.
- Is place of supply the billing address or shipping address?
- For goods it is where the movement of goods ends, usually the shipping address. If the bill-to party is different from the ship-to party, the supply is treated as made to the bill-to party and their state is the place of supply. For services to registered businesses it is the recipient's registered location.
Guides from the blog
CGST vs SGST vs IGST: the difference and how place of supply decides it
What CGST, SGST, IGST and UTGST are, how the place of supply rules for goods and services decide which one to charge, with worked examples across states.
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How to make a GST invoice: every mandatory field under Rule 46 explained
All the mandatory fields on a GST tax invoice, B2B vs B2C differences, copies, time limits to issue, a worked CGST/SGST example and the mistakes that block your.
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