When IGST applies
Different state or union territory between supplier and recipient → IGST at full slab (e.g. 18% of taxable value).
E-way bills and GSTR-1 Table 4A report these supplies separately from intra-state CGST/SGST.
IGST Calculator
Shipping from Gujarat to Tamil Nadu? IGST equals the full GST amount—no CGST/SGST split on that supply.
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%
Ecommerce inter-state
Marketplace facilitators often collect IGST on inter-state B2C parcels—reverse from settlement using order-level rate.
PAN-India D2C brands shipping from Gujarat to Karnataka need IGST on each order—reverse inclusive totals before GSTR-1 Table 4A reporting.
SEZ and export-linked supplies
Supplies to SEZ units may be zero-rated or taxed under special rules—IGST treatment differs from standard inter-state B2B. Follow the tax invoice, not a default 18% reverse.
E-way bill requirements apply to inter-state goods movement above thresholds—IGST amount on the invoice must match reverse calculation on tax-inclusive freight-inclusive totals.
IGST calculation
IGST = taxable × rate (same as total GST on inter-state invoice).
After reverse calculation from inclusive price, the full tax component posts as IGST on inter-state supplies—no CGST/SGST split on that line.
Gujarat-to-Tamil Nadu ecommerce orders should reverse inclusive totals first—the entire GST amount posts as IGST on the inter-state tax invoice.
- Different states → full GST as IGST.
- Same formula as reverse GST on inclusive totals.
- E-way bill may be required above value thresholds.
Common use cases
- Inter-state warehouse transfers.
- PAN-India ecommerce orders.
- Gujarat to TN IGST check.
Tips for accurate calculations
- Check place of supply.
- Not for intra-state.
- E-way if required.
- Full tax as IGST inter-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 |
Gujarat to TN
₹1,00,000 taxable at 18%.
IGST ₹18,000
IGST ₹18,000 | no CGST/SGST
Inter-state compliance
IGST credited to centre; settlement between states via IGST pool—filer uses GSTR tables. Reverse inclusive price first; full tax component is IGST on inter-state supplies.
Frequently asked questions
When supplier and buyer are in different states or union territories.
Use inter-state mode in our split calculator to assign the entire tax to IGST.