GST Split Calculator
Split a GST amount into CGST and SGST/UTGST for intra-state supplies, or show it as IGST for inter-state supplies.
What is the GST Split Calculator?
GST collected on a supply within a state is shared between the Centre (CGST) and the State (SGST) or Union Territory (UTGST). Inter-state supplies carry Integrated GST (IGST).
How does it work?
For intra-state supplies, each component is half of the rate; paise are assigned so the two halves sum exactly to the total. Inter-state supplies show the full amount as IGST.
Formula
CGST = SGST = GST ÷ 2
IGST = GST
Example
18% GST on ₹50,000 is ₹9,000 — ₹4,500 CGST + ₹4,500 SGST, or ₹9,000 IGST if the buyer is in another state.
Frequently asked questions
What are the current GST rates?
Since 22 September 2025, most goods and services fall under 5% or 18%, with 40% for luxury and sin goods. Special rates of 0.25% and 3% apply to precious stones and metals. The 12% and 28% slabs remain selectable for older invoices.
When is IGST charged instead of CGST + SGST?
IGST applies when the supplier and the place of supply are in different states (and on imports). For supplies within the same state, the rate is split equally into CGST and SGST (or UTGST in union territories).
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