BillPakkaWhat are CGST, SGST and IGST?
GST in India is charged in two ways depending on where the buyer is:
- Within the same state (intra-state): the tax is split equally into CGST (Central GST, to the central government) and SGST (State GST, to the state). In union territories without their own legislature, UTGST takes the place of SGST.
- Across states (inter-state): a single IGST (Integrated GST) is charged at the full rate.
The total tax is the same either way. An item at 18% GST carries 9% CGST + 9% SGST inside the state, or 18% IGST outside it.
How the split works
| GST rate | CGST | SGST | IGST (inter-state) |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
| 40% | 20% | 20% | 40% |
Rates for specific goods are set and revised by the GST Council. Always check the current rate for your item's HSN code on the GST portal.
Worked example: the tax inside an MRP-inclusive price
Most retail prices already include GST. To find the tax inside a price, divide by (1 + rate):
- Item price ₹155.00, GST 18%.
- Taxable value = 155 ÷ 1.18 = ₹131.36.
- Total GST = 155 − 131.36 = ₹23.64.
- Split in half: CGST ₹11.82 and SGST ₹11.82.
That is what BillPakka shows on the bill summary. Add a second item with no GST, say ₹599.00, and the bill totals ₹754.00 with the same ₹11.82 + ₹11.82 tax.
Where this shows up at return time
The CGST, SGST and IGST on your sales flow into your GST returns. See GSTR-1 vs GSTR-3B for how the two main returns use these numbers.