What is the difference between CGST, SGST and IGST?

For supplies within the same state (intra-state), GST is split equally into CGST (collected by the central government) and SGST (collected by the state). For supplies between different states or imports (inter-state), a single IGST is charged at the full rate.

What are the GST slab rates in India?

The main GST rates are 0% (exempt/nil-rated), 5%, 12%, 18% and 28%. 18% is the most common rate for services. Some goods attract an additional cess on top of 28%, which this tool does not model.

How do I remove GST from an inclusive price?

Switch the direction to remove mode. The tool divides the gross by 1 plus the rate to find the taxable value, then reports the GST contained in the price.

Is the CGST/SGST split always equal?

Yes. For intra-state supplies the total GST is divided exactly in half: CGST equals SGST, each being half the headline rate (for example 9% + 9% for an 18% supply).

Does this send my figures anywhere?

No. All calculations run locally in your browser using JavaScript. No amounts or invoice data are transmitted to any server.

India GST Rate Calculator (CGST + SGST / IGST)

India’s Goods and Services Tax (GST) is a destination-based tax charged at one of five slab rates — 0%, 5%, 12%, 18% or 28%. The headline rate is the same nationwide, but how it is collected depends on whether the supply crosses a state border. This calculator applies the correct rate and then splits it the way a GST invoice requires.

How it works

First the tool computes the tax amount. In add mode the gross equals net × (1 + rate); in remove mode the net equals gross ÷ (1 + rate) and the GST is the difference.

Then it applies the split rule:

Intra-state supply (buyer and seller in the same state): the GST is divided equally into CGST (central) and SGST (state), each half the headline rate.
Inter-state supply (different states, or imports): the full GST is charged as a single IGST (integrated) component.

So an 18% intra-state supply becomes 9% CGST + 9% SGST, while the same 18% inter-state supply is a flat 18% IGST.

Example

Add 18% GST to a ₹1,000 net intra-state supply:

CGST (9%) = ₹90.00
SGST (9%) = ₹90.00
Total GST = ₹180.00, invoice total = ₹1,180.00

The same supply made inter-state shows ₹180.00 as a single IGST line instead of the CGST/SGST pair.

Notes

This tool covers the standard slab rates. It does not add the compensation cess applied to certain luxury and sin goods (such as some vehicles and tobacco), which sits on top of the 28% band. Always confirm the HSN/SAC classification of your product before finalising an invoice.