GST Suite
CGST and SGST Calculator: Split Intra-State GST 50:50
Calculate equal 50:50 Central and State GST splits for intra-state sales in India across 5%, 18%, and 40% slabs. Compliant with Section 9 of the CGST Act.
CGST and SGST Calculator
Calculate equal 50:50 Central and State GST splits for intra-state sales in India across 5%, 18%, and 40% slabs.
Purpose
Splits intra-state GST equally between Central GST (CGST) and State GST (SGST) under Section 9 of the CGST Act 2017.
Formula
CGST = GST Amount ÷ 2 | SGST = GST Amount ÷ 2What is CGST and SGST?
The CGST and SGST Calculator determines the equal 50:50 split of Goods and Services Tax between Central GST (CGST) and State GST (SGST) for intra-state sales in India. Under Section 9 of the CGST Act 2017, supplies where supplier and place of supply are in the same State are intra-state. Tax is levied concurrently by Central and State Governments across active slabs: 5% (2.5%+2.5%), 18% (9%+9%), and 40% (20%+20%), with legacy 12% and 28% rates preserved for past invoices.
How It Works
Available Calculation Modes
Mode 1: Split from Known GST Amount
CGST = GST Amount ÷ 2 | SGST = GST Amount ÷ 2
Splits a known rupee tax figure into equal Central and State components for accounting journal entries.
Mode 2: Split from Pre-Tax Base Price & Slab
Total GST = (Base × Rate) ÷ 100 | CGST = Total GST ÷ 2 | SGST = Total GST ÷ 2
Calculates total intra-state tax directly from pre-tax base value and presents the statutory 50:50 breakdown.
Verified Worked Examples
Example 1: Standard Rate Intra-State Supply (18% Slab)
Rate: 18%A supplier in Mumbai delivers commercial IT hardware worth ₹10,000.00 to a buyer in Pune (both in Maharashtra).
Because supplier and delivery are within Maharashtra, Section 9 applies. Total 18% tax of ₹1,800.00 splits into ₹900.00 CGST (9%) and ₹900.00 SGST (9%).
Example 2: Decimal Intra-State Supply (5% Merit Rate)
Rate: 5%A food processing mill in Surat sells edible oils worth ₹1,234.56 to a retailer in Ahmedabad (both in Gujarat) at the 5% slab.
Total tax is ₹61.73. Under Rule 26 rounding, the Central and State components divide to ₹30.86 and ₹30.87, totaling the exact statutory tax liability of ₹61.73.
Example 3: Special Luxury Goods Supply (40% Slab)
Rate: 40%An automotive dealership in Bengaluru supplies premium motor enhancements valued at ₹10,000.00 to a local customer.
At 40% GST, total tax is ₹4,000.00, dividing into ₹2,000.00 CGST (20%) and ₹2,000.00 SGST (20%). (Legacy 12% splits 6%+6% and 28% splits 14%+14% for past audits).
Official Rate Slabs & Statutory Coverage
| Tax Slab | Coverage & Applications | Statutory Status |
|---|---|---|
| 0% (Nil Rate) | 0% CGST + 0% SGST (exempt essential goods) | Current Statutory Slab |
| 5% (Merit Rate) | 2.5% CGST + 2.5% SGST (packaged staples, transport) | Current Statutory Slab |
| 18% (Standard Rate) | 9.0% CGST + 9.0% SGST (general goods and services) | Current Standard Slab |
| 40% (Special Rate) | 20.0% CGST + 20.0% SGST (luxury and sin goods) | Current Special Slab |
| 12% (Legacy Rate) | 6.0% CGST + 6.0% SGST (historical invoices only) | Historical Reconciliation Only |
| 28% (Legacy Rate) | 14.0% CGST + 14.0% SGST (historical invoices only) | Historical Reconciliation Only |
Common Calculation Mistakes & Legal Traps
⚠ Charging IGST on Intra-State Supplies (Section 77 CGST Act)
Under Section 77 of the CGST Act 2017 and Section 19 of the IGST Act 2017, if a taxpayer wrongly pays IGST on an intra-state supply, the tax so paid is refunded, and correct CGST and SGST must be remitted without penalty interest.
⚠ Unequal Central and State Allocation
The CGST Act requires an exact 50:50 rate parity. Allocating different percentages to CGST and SGST on the same invoice is illegal and rejected by GST portal validators.
⚠ Confusing SGST with UTGST in Union Territories
Union Territories without their own legislature (such as Chandigarh, Ladakh, Andaman & Nicobar) levy UTGST instead of SGST. Delhi, Puducherry, and Jammu & Kashmir have legislatures and levy standard SGST.
When to Use This
Use this calculator whenever you generate tax invoices for customers located in your home state, prepare accounting entries for intra-state sales, or reconcile electronic cash ledger liabilities.
Why Use This Tool?
Misclassifying intra-state supplies as inter-state creates administrative friction. Under Section 77, tax paid under the wrong head must be refunded, tying up working capital and delaying customer credit flow.
All rate structures, formulas, and statutory provisions are cross-referenced with the Central Goods and Services Tax Act 2017, Integrated Goods and Services Tax Act 2017, and official circulars published by the Central Board of Indirect Taxes and Customs (CBIC).
Data privacy is guaranteed: all calculations run directly in your browser session and are never stored or shared with external parties.
Frequently Asked Questions
What is the difference between CGST and SGST?
CGST (Central Goods and Services Tax) is collected by the Central Government, while SGST (State Goods and Services Tax) is collected by the State Government where the supply is consumed. Both apply equally to intra-state sales.
How is the 50:50 split calculated on intra-state supplies?
Divide the total applicable GST rate by two. For an 18% transaction, 9% is CGST and 9% is SGST. For a 5% transaction, 2.5% is CGST and 2.5% is SGST. For a 40% transaction, 20% is CGST and 20% is SGST.
What happens if I wrongly charge CGST and SGST on an inter-state sale?
Under Section 77 of the CGST Act and Section 19 of the IGST Act, tax wrongly paid under the intra-state head will be refunded, and you must pay the correct IGST. The statute provides that no interest will be charged on the subsequent correct IGST payment.
Does UTGST replace SGST in Union Territories?
Yes, in Union Territories without a state legislature (such as Chandigarh or Ladakh), UTGST is levied alongside CGST. In Union Territories with their own legislatures (Delhi, Puducherry, and Jammu & Kashmir), standard SGST is levied.
Can CGST credit be utilized to pay SGST liability?
No. Under Section 49 of the CGST Act, CGST credit can only be used to offset CGST and IGST liabilities. It can never be cross-utilized to pay SGST liabilities, nor can SGST credit pay CGST.