⚖️ Intra-State — CGST + SGST
CGST / SGST Calculator
Calculate CGST and SGST for intra-state transactions. GST is split 50/50 between the Centre and the State.
Calculation Mode
Amount (₹)
GST Rate
Intra-State — CGST + SGST
Enter an amount above to see the GST breakdown.
CGST & SGST Formula
Total GST = Taxable Value × Rate ÷ 100
CGST = Total GST ÷ 2
SGST = Total GST ÷ 2
Worked Example — CGST + SGST at 12%
A manufacturer in Delhi supplies goods worth ₹10,000 to a retailer also in Delhi. GST at 12% applies (intra-state).
1
Taxable value ₹10,000
2
GST rate 12%
3
Total GST = 10000 × 0.12 ₹1,200
4
CGST (6%) ₹600
5
SGST (6%) ₹600
6
Final Invoice Amount ₹11,200
Frequently Asked Questions
What is CGST and SGST?
CGST (Central GST) and SGST (State GST) are the two components applied on intra-state transactions — when supplier and recipient are in the same state. Both are always half of the applicable GST rate.
When is CGST + SGST applicable?
CGST and SGST apply when the supplier and the place of supply are in the same state or union territory. For example, a business in Maharashtra supplying to another in Maharashtra attracts CGST + SGST.
How do I calculate CGST and SGST?
Calculate total GST: GST = Taxable Value × Rate ÷ 100. Then: CGST = SGST = GST ÷ 2. For 18% on ₹1,000: total GST = ₹180, CGST = ₹90, SGST = ₹90.
What is the difference between CGST/SGST and IGST?
CGST + SGST applies to intra-state transactions; IGST applies to inter-state transactions. The total tax rate is the same in both cases — only how it is split and who collects it differs.
Last updated: June 2025