IGST vs CGST/SGST Breakup
Calculate IGST for inter-state supply and CGST + SGST for intra-state supply. Find which GST type applies to your transaction and compute exact tax amounts.
IGST vs CGST/SGST Breakup Calculator
Intra-state (CGST+SGST) vs inter-state (IGST) tax breakup
CGST/SGST for intra-state; IGST for inter-state supply. Verify supply type per GST rules.
Businesses often confuse IGST and CGST+SGST — they are equal in total tax but go to different governments. IGST goes entirely to the Centre, which then distributes to consuming states. Wrongly charging CGST+SGST on an inter-state supply (or vice versa) creates reconciliation problems and can attract penalties.
IGST vs CGST/SGST — Understanding the Difference
In India's GST framework, the type of GST charged depends on whether the supply is intra-state or inter-state. For intra-state supply (supplier and buyer in the same state), CGST and SGST are levied, each at half the applicable rate. For inter-state supply (different states), IGST is levied at the full rate. Total tax amount is the same — only the collecting authority differs.
Practical impact for businesses
Businesses must correctly identify supply type before raising invoices. Charging CGST+SGST on an inter-state supply (or vice versa) creates GST reconciliation issues (GSTR-1 vs GSTR-3B mismatch) and the buyer cannot claim proper ITC. The GST portal's GSTR-2B flags such mismatches, which can lead to notices from tax authorities.