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GST Split Calculator — CGST + SGST + IGST

See exactly how GST divides between Centre and State. Choose intra-state or inter-state supply and get the precise CGST, SGST/UTGST or IGST breakup for your invoice.

Split GST into CGST + SGST or IGST

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Note: Results are for quick estimation and general information only, based on rates as commonly applicable in 2026. Always confirm figures with the official GST/Income Tax portals or a qualified professional before filing. See our full disclaimer.

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How GST is split between CGST, SGST and IGST

GST in India is a dual tax. When the seller and buyer are in the same state or union territory, the tax is shared equally between the Centre and the State: half is collected as CGST and half as SGST (or UTGST). When goods or services move between states, the entire tax is collected by the Centre as IGST and later apportioned.

Intra-state: CGST = SGST = (Base × Rate ÷ 100) ÷ 2
Inter-state: IGST = Base × Rate ÷ 100

Example: an 18% invoice of ₹10,000 within Karnataka carries ₹900 CGST + ₹900 SGST. The same invoice from Karnataka to Maharashtra carries ₹1,800 IGST. The buyer pays the same total either way — only the split changes.

Why the split matters

  • Tax invoices must show CGST, SGST/UTGST and IGST in separate columns.
  • ITC of CGST can be set off against CGST and IGST, but not SGST (and vice versa).
  • Wrong classification of intra vs inter-state supply is a common GSTR-1 error.

Frequently asked questions

When is IGST charged instead of CGST and SGST?

IGST applies when the place of supply is in a different state or union territory from the supplier — i.e. inter-state sales, imports and exports. Sales within the same state attract CGST + SGST.

Is CGST always equal to SGST?

Yes. For intra-state supplies the GST rate is always divided equally: a 18% rate becomes 9% CGST + 9% SGST.

Does the buyer pay more for inter-state purchases?

No. The total tax is identical; only the way it is labelled and apportioned between Centre and State differs.