How CGST and SGST are split
On an intra-state supply, the GST rate is shared equally: half is Central GST (CGST) and half is State GST (SGST). In Union Territories without their own legislature — such as Chandigarh, Ladakh, Lakshadweep, Andaman & Nicobar, and Dadra & Nagar Haveli and Daman & Diu — the state half is UTGST instead of SGST. Delhi, Puducherry and Jammu & Kashmir have legislatures and use SGST.
| GST rate | CGST | SGST / UTGST |
|---|---|---|
| 5% | 2.5% | 2.5% |
| 18% | 9% | 9% |
| 40% | 20% | 20% |
| 3% | 1.5% | 1.5% |
Rounding
Each head is calculated and rounded separately, as it would be on an invoice. When removing GST from an inclusive total that has an odd paisa of tax, one head carries the extra paisa so the parts add up exactly to your total.
Is it really intra-state?
Supply type follows the place of supply rules in the IGST Act, which differ for goods and services. A customer’s billing address alone does not decide it. If the place of supply is in a different State, use the IGST calculator.