CGST / SGST / IGST Splitter
Split GST into CGST + SGST for intra-state transactions or IGST for inter-state transactions. Useful for invoices and understanding the GST breakup by place of supply.
GST breakup depends on whether the supply is within the same state (CGST + SGST) or across states (IGST). This splitter helps you take an amount and apply the correct breakup once you know the transaction type.
Need only base + GST split without CGST/SGST/IGST? Use the GST calculator.
How to split GST into CGST/SGST or IGST
Pick states, rate, then enter amount.
1. Select states
Choose supplier state and place of supply to decide intra vs inter.
2. Pick GST slab
Common slabs: 0%, 5%, 12%, 18%, 28%.
3. Read the breakup
Get CGST + SGST (intra) or IGST (inter) and copy values into invoices.
Intra-state vs inter-state
This decision drives the breakup.
Intra-state supply
When supplier and place of supply are in the same state/UT, GST is split into CGST + SGST (typically half each).
Inter-state supply
When supplier and place of supply are in different states/UTs, GST is charged as IGST (full rate).
Breakup logic (common case)
How the tax is split once GST amount is known.
If GST rate is \(r\) and taxable value is \(B\), total GST is \(B × r\).
Intra-state: CGST = (B × r) / 2, SGST = (B × r) / 2
Inter-state: IGST = B × r
Common pitfalls
Wrong state selection
The intra vs inter decision depends on supplier location and place of supply. Pick the right states to get the correct breakup.
Using the wrong GST rate
Rates depend on classification. A correct split with the wrong rate is still wrong overall.
Rounding in invoices
Some systems round each line item. This tool provides a clean split for quick checks.
Special cases
Some categories may have additional rules. Use this for planning and validate against official guidance if needed.
What this tool supports
| Feature | Supported | Notes |
|---|---|---|
| CGST + SGST split (intra-state) | Yes | Splits GST into two equal parts in common cases. |
| IGST (inter-state) | Yes | Applies IGST for different-state supply. |
| Common GST rates | Yes | Includes 0%, 5%, 12%, 18%, 28%. |
| Signup required | No | No account needed. |
Frequently Asked Questions
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Want the GST breakup?
Choose states and GST slab to split into CGST/SGST or IGST.