Split after you know total GST
From taxable value: GST = taxable × rate. Intra-state: CGST = SGST = GST ÷ 2.
Inter-state: assign 100% to IGST on the same taxable base.
GST Split Calculator
Know total GST but need component-wise posting? Split intra-state into equal CGST/SGST, or assign full amount to IGST inter-state.
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%
Invoice line matching
Tally and Zoho vouchers need component accounts—split tool avoids manual halving errors on ₹9,000+ tax lines.
Surat textile traders reverse inclusive invoices first, then split total GST into CGST/SGST before posting purchase vouchers in Tally.
Mixed intra-state and inter-state orders
PAN-India sellers may have both CGST/SGST and IGST lines on the same day—split each invoice separately; do not average one component ratio across all orders.
E-commerce TCS and TDS deductions appear separately on settlements—split GST components first, then reconcile net payouts against bank deposits.
Split rules
Intra: CGST = SGST = total GST ÷ 2. Inter: IGST = total GST.
After reverse mode yields total GST from an inclusive amount, apply split rules based on place of supply—not buyer city alone.
Surat textile traders reverse inclusive warehouse invoices first, then assign equal CGST and SGST halves before Tally purchase voucher posting.
- Split only after total GST is known.
- IGST is never halved into CGST/SGST.
- Match split to GSTR-1 tax table rows.
Common use cases
- Accountant voucher entry.
- Invoice audit.
- Mixed intra/inter-state day-end split.
Tips for accurate calculations
- Inter-state → IGST only.
- Half shares intra.
- Round per invoice.
- Reverse before split.
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 |
₹18,000 GST intra
Maharashtra to Maharashtra.
CGST ₹9,000
SGST ₹9,000
Split complete
Ledger posting
Align split with GSTR-1 tax table and invoice. Compute total GST from taxable value first, then halve for intra-state or assign full amount to IGST inter-state.
Frequently asked questions
For intra-state, CGST = Total GST ÷ 2.
Intra-state: equal CGST and SGST. Inter-state: full amount as IGST.