Fast Summary: Intra-State vs Inter-State Supply
Under the Indian Goods and Services Tax (GST) framework, determining whether to split taxes into CGST + SGST or bill a single IGST depends on two variables:
- Location of Supplier (State where your business is registered)
- Place of Supply (PoS) (State where the goods are delivered or where the customer is located)
- Intra-State Supply (Same State): Split the tax 50/50 between Central GST (CGST) and State GST (SGST). (e.g. 18% GST = 9% CGST + 9% SGST).
- Inter-State Supply (Different State or Export): Apply the full rate as Integrated GST (IGST). (e.g. 18% IGST to Central Government).
Use the free GST Split Calculator on Tools24Now to calculate exact split fractions down to the paise.
Split Tax Breakdown Table (Standard Rate Slabs)
| GST Slab | Intra-State (Same State) | Inter-State (Different State) | Common Services / Commodities |
|---|---|---|---|
| 5% | 2.5% CGST + 2.5% SGST | 5.0% IGST | Transport, basic food commodities |
| 12% | 6.0% CGST + 6.0% SGST | 12.0% IGST | Processed foods, business software |
| 18% | 9.0% CGST + 9.0% SGST | 18.0% IGST | IT services, consulting, SaaS, electronics |
| 28% | 14.0% CGST + 14.0% SGST | 28.0% IGST | Luxury automobiles, high-end entertainment |
Step-by-Step Split Calculation
- Open the GST Split Calculator.
- Enter the Total Amount (specify whether it is Tax-Inclusive or Tax-Exclusive).
- Select your GST rate slab (5%, 12%, 18%, 28%).
- Choose Intra-State or Inter-State.
- Copy the exact line-item values directly into your billing software or Invoice Generator.