Intra-state 50/50 split
On ₹18,000 total GST at 18% intra-state: CGST ₹9,000 + SGST ₹9,000. Each is 9% of taxable value.
Invoice must show place of supply in same state as supplier for this split.
CGST / SGST Calculator
Selling within Maharashtra? Half the GST is CGST, half is SGST. Inter-state sales use IGST instead—do not split those.
Live GST calculation
CGST / SGST / IGST Split Calculator
Split GST into CGST+SGST (intra-state) or IGST (inter-state).
Enter values and GST rate to see your breakdown.
Standard rate
18.00%
Alternative slabs
5% / 12% / 18% / 28%
Combined example
18.00%
After reverse GST
First reverse inclusive to taxable and total GST, then divide GST equally for ledger posting.
Nagpur and Indore distributors reverse inclusive warehouse invoices before halving GST into CGST and SGST on same-state B2B sales.
Union Territory and special cases
Supplies to Union Territories may use UTGST instead of SGST in the split—verify place of supply on the invoice before halving total GST into equal components.
Delhi and Chandigarh B2B invoices follow standard CGST+SGST when supplier and buyer are in the same UT or state—IGST applies when states differ.
CGST/SGST workflow
Total GST ÷ 2 = CGST = SGST for standard intra-state supplies.
Do not split IGST supplies—inter-state invoices show the full GST amount as IGST only, not halved into central and state components.
Pune distributors posting Tally purchase vouchers should reverse inclusive invoices first, then halve total GST into equal CGST and SGST ledger amounts.
- Same state supply: halve total GST equally.
- Delhi to UP may be inter-state—use IGST instead.
- Reverse inclusive total before splitting components.
Common use cases
- Tally voucher split.
- Invoice PDF verification.
- Pune intra-state sale posting.
Tips for accurate calculations
- Confirm same state.
- IGST if other state.
- Match invoice lines.
- Half only intra-state.
India tax rate categories
| Rate | Category | Examples |
|---|---|---|
| 28% (Luxury/Sin) | Luxury goods and sin taxes | Cars (mid/large), motorcycles (>350cc), cigarettes, aerated drinks, luxury hotels — often + cess |
| 18% (Standard) | Most goods and services | Electronics, manufactured goods, professional services, AC restaurants, telecom |
| 12% (Reduced) | Selected goods | Processed food, butter, cheese, apparel above ₹1,000, business-class air travel |
| 5% (Lower) | Essentials and basics | Packaged food, apparel up to ₹1,000, footwear up to ₹1,000, economy travel |
| 0% (Nil) | Necessities | Fresh food, milk, eggs, vegetables, bread, educational and healthcare services |
Pune local sale
₹1,00,000 taxable, 18% GST.
GST ₹18,000
CGST ₹9,000
SGST ₹9,000
CGST+SGST = ₹18,000
GSTR mapping
Report CGST and SGST in appropriate tables—IGST for inter-state lines. Confirm place of supply on invoice before halving total GST into equal central and state components.
Frequently asked questions
Integrated GST applies on inter-state supplies and is collected by the centre.
Intra-state vs inter-state
Same state: CGST + SGST (50/50). Different states: full amount as IGST.