How to use the CGST, SGST & IGST Calculator
- Enter the amount and say whether it's before or including GST.
- Choose the GST rate.
- If you're in a Union Territory without a legislature, choose UTGST.
Formula
Intra-state: CGST = SGST (or UTGST) = GST ÷ 2
Inter-state: IGST = full GST
GST = Taxable value × Rate ÷ 100
Which applies: CGST + SGST or IGST?
| Supplier location | Place of supply | Tax charged |
|---|---|---|
| Maharashtra | Maharashtra | CGST + SGST |
| Maharashtra | Karnataka | IGST |
| Chandigarh (UT) | Chandigarh | CGST + UTGST |
| Any state | Export / SEZ | IGST (zero-rated rules apply) |
The deciding factor is the place of supply under GST law, not simply where the buyer is billed. For goods it is usually where delivery ends; services have their own rules.
Input tax credit order
When paying tax, credit of IGST is used first, then CGST and SGST/UTGST. CGST credit can't pay SGST and vice versa. Your accounting software or return filing utility applies these rules.
Worked example
₹50,000 at 18%
- GST = 50,000 × 18% = ₹9,000
- Within state: CGST ₹4,500 + SGST ₹4,500
- Between states: IGST ₹9,000
Invoice total ₹59,000 either way
Important notes
- CGST and SGST are each half the GST rate, e.g. 9% + 9% at 18%, or 2.5% + 2.5% at 5%.
Frequently asked questions
Is IGST higher than CGST + SGST?
No. IGST equals CGST + SGST combined. The buyer pays the same total.
What is UTGST?
Union Territory GST replaces SGST in Union Territories without their own legislature, such as Chandigarh, Ladakh, Lakshadweep, Andaman and Nicobar Islands, and Dadra and Nagar Haveli and Daman and Diu.
What if I charged CGST + SGST instead of IGST by mistake?
Tax paid under the wrong head generally has to be paid under the correct head and refund claimed for the wrong one. Speak to your tax adviser to correct it.
Sources and review
Last reviewed on by the BizToolsIndia editorial team. Official references:
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