🚚 Inter-State — IGST
IGST Calculator
Calculate IGST for inter-state supply of goods and services — when buyer and seller are in different Indian states. IGST is collected by the Centre.
Calculation Mode
Amount (₹)
GST Rate
Inter-State — IGST
Enter an amount above to see the GST breakdown.
IGST Formula
IGST Amount = Taxable Value × Rate ÷ 100
Final Amount = Taxable Value + IGST Amount
Unlike intra-state transactions where GST splits into CGST and SGST, inter-state transactions levy the full GST as a single IGST charge.
Worked Example — IGST at 18% on an Inter-State Sale
A business in Tamil Nadu supplies goods worth ₹50,000 to a buyer in Karnataka. GST at 18% applies as IGST (inter-state).
1
Taxable value (goods) ₹50,000
2
GST rate 18%
3
IGST = 50000 × 18 ÷ 100 ₹9,000
4
CGST ₹0 (inter-state, not applicable)
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SGST ₹0 (inter-state, not applicable)
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Total Invoice Amount ₹59,000
Frequently Asked Questions
What is IGST?
IGST (Integrated Goods and Services Tax) is levied on inter-state supply of goods and services in India — when the supplier and the place of supply are in different states. IGST is collected by the Central Government and then apportioned to the destination state.
When is IGST applicable instead of CGST + SGST?
IGST applies when goods or services cross state lines. If a business in Tamil Nadu sells to a buyer in Karnataka, IGST is charged at the full rate. If both are in the same state, CGST + SGST applies instead.
Is the IGST rate the same as the total CGST + SGST rate?
Yes. The total tax burden is the same. For example, 18% GST on an inter-state supply is charged as 18% IGST, whereas on an intra-state supply it would be 9% CGST + 9% SGST. The total is 18% either way.
How is IGST calculated?
IGST Amount = Taxable Value × (Rate ÷ 100). For ₹50,000 at 18%: IGST = ₹9,000. Final amount = ₹59,000.
Can I claim IGST credit?
Yes. IGST paid can be used as Input Tax Credit (ITC) against IGST, CGST, or SGST liability. Consult your CA for the specific set-off sequence under GST rules.
Last updated: June 2025