CGST & SGST calculator
When the place of supply is in your own state, GST is charged as two equal halves: CGST to the centre and SGST (or UTGST) to the state. Enter the amount and rate to see both.
Result
- Taxable value
- ₹10,000.00
- CGST @ 9%
- ₹900.00
- SGST / UTGST @ 9%
- ₹900.00
- Total invoice value
- ₹11,800.00
GST rates and rules change. Please verify current rules with official government sources or your CA before filing.
When does CGST + SGST apply?
For an intrastate supply — your registered state and the place of supply are the same — the total GST rate is split down the middle. An 18% intrastate sale is 9% CGST plus 9% SGST, never 18% IGST. In union territories the state half is called UTGST.
The customer pays the same total either way; what changes is how the tax is reported and which government receives which half. Getting this wrong on the invoice is one of the most common GST corrections small businesses have to make later.
Worked example
A Pune business sells ₹25,000 of goods at 18% to a Mumbai customer — both in Maharashtra, so it is intrastate. Taxable value ₹25,000, CGST 9% = ₹2,250, SGST 9% = ₹2,250, invoice total ₹29,500.
GST rates and rules change. Verify current rules with official government sources or your CA before filing.
Let the invoice decide the split
In BillBook you set your state once and the place of supply per invoice — it then charges CGST + SGST or IGST for you, and prints the breakup on the PDF.
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