GST Tax Splits Explained
CGST, SGST, and IGST Comparison
What are these three tax types and when do you apply them on your invoice? Read our comprehensive comparison and try the interactive transaction simulator below.
How GST is Split in India
In the Indian GST regime, tax is levied on the supply of goods and services depending on whether the sale is Intra-State (within the boundaries of a single state) or Inter-State (cross-border sales between states or union territories).
This dual-GST structure allows both the Central Government and the State Governments to levy and collect indirect taxes simultaneously.
| Feature | CGST | SGST | IGST |
|---|---|---|---|
| Full Form | Central Goods and Services Tax | State Goods and Services Tax | Integrated Goods and Services Tax |
| Applicability | Intra-State sales (within the same state) | Intra-State sales (within the same state) | Inter-State sales (between different states) |
| Revenue Share | Goes to the Central Government | Goes to the State Government | Shared between Centre and destination State |
| Rate Share | Exactly 50% of the total GST rate | Exactly 50% of the total GST rate | 100% of the applicable GST rate |
Interactive Transaction Simulator
Select the location of the seller and the buyer to see which tax applies and how the invoice is split.