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About this tool
Enter supplier and place-of-supply state codes to see whether GST splits into CGST and SGST or is charged as IGST, with the amounts.
This calculator applies the test in sections 7 and 8 of the IGST Act, 2017: when the location of the supplier and the place of supply fall in the same state code the supply is intra-state and tax splits equally into CGST and SGST or UTGST; when the codes differ it is inter-state and the whole amount is IGST. Section 7(5) overrides the codes for SEZ and export supplies, which are always inter-state and zero-rated under section 16. Enter the two state codes, the taxable value and the rate to get the invoice lines.
Open CGST SGST IGST Split Calculator on AltFTool — it loads instantly in your browser.
Enter the values you already know.
Fine-tune the options to match your scenario.
Read the result and use it in your planning or reporting.
Paste a GSTIN and the first two digits fill in the state automatically.
Applies the section 7(5) override and the letter-of-undertaking option.
Shows UTGST instead of SGST for union territories without a legislature.
IGST applies when the location of the supplier and the place of supply are in different states or union territories, under section 7 of the IGST Act. It also applies to any supply to or by an SEZ developer or unit and to imports and exports, under section 7(5), even if both parties are in the same state.
They are the state code of the registration — 27 is Maharashtra, 29 is Karnataka, 07 is Delhi, 33 is Tamil Nadu and 09 is Uttar Pradesh. Comparing the supplier's code with the place-of-supply code is the quickest way to tell intra-state from inter-state.
Equally: 9% CGST and 9% SGST or UTGST. The total tax on the invoice is the same 18% either way; the split only decides whether the revenue goes to the Centre and the state, or entirely through the IGST pool for later apportionment.
No. Sections 10 to 13 of the IGST Act set special rules — services relating to immovable property are supplied where the property is, admission to an event where the event is held, and passenger transport where the journey begins. Use those rules to fix the place of supply first, then apply the split, and check with a GST practitioner in unusual cases.
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