Calculate GST on a supply and see the CGST/SGST split for intra-state billing or the single IGST line for inter-state billing.
50,000 INR × 18% = 9,000 INR tax → 59,000 INR totalIntra-state supply: the 18% is split evenly into CGST 9% and SGST 9%, because the centre and the state each take half.
Rates shown are the main GST slabs. Cess may apply on top for specific goods, and composition-scheme dealers do not charge GST on their invoices at all.
India’s GST replaced a stack of overlapping state and central taxes, but for an invoice it comes down to one question: is the supply intra-state or inter-state? An intra-state supply splits the rate evenly between CGST (central) and SGST (state). An inter-state supply charges the same total rate as a single IGST line.
The rate is identical either way — 18% is 9% + 9% or 18% — so the customer pays the same amount. What changes is how the tax is credited. Splitting it wrongly means your buyer cannot claim the input tax credit and will come back asking for a revised invoice.
Getting the split right on the invoice is what keeps the credit claimable. A GST invoice also needs the GSTIN of both parties, the place of supply, an invoice number and date, and the HSN or SAC code for the goods or services.
Composition-scheme dealers are the exception worth knowing: they pay a flat percentage of turnover and do not charge GST on their bills, so they must not issue a tax invoice at all.
Halve the total rate. An 18% intra-state supply becomes 9% CGST plus 9% SGST, and the customer pays the same total. Inter-state supplies use a single IGST line at the full 18% instead.
CGST and SGST together make up the tax on a supply within one state, shared between the central and state governments. IGST applies to supplies across state lines and is collected by the centre, which later passes the destination state its share.
Most services sit at 18%, with 5% and 12% bands for specified categories and 28% for a small set of goods and services. Confirm the notification for your specific service, because the applicable slab is defined by category, not by choice.
No. A tax invoice must carry a valid GSTIN. If you are not registered — for example a small supplier below the threshold — you issue a bill of supply without charging GST.