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India's Goods and Services Tax (GST) is a destination-based tax split into three components. Which one you charge depends on where the supply happens.
The three components
- CGST – Central GST, collected by the central government.
- SGST – State GST, collected by the state government (Union Territories have a UTGST variant).
- IGST – Integrated GST, charged on supplies between states and on imports and exports.
The rule of thumb
| Supplier location | Place of supply | Tax charged |
|---|---|---|
| Maharashtra | Maharashtra | CGST + SGST |
| Maharashtra | Karnataka | IGST |
For an intra-state supply at 18%, the tax splits equally: 9% CGST + 9% SGST. For an inter-state supply the full 18% is IGST.
Worked example
You sell goods for 10,000 (taxable value) at an 18% rate.
- Same state: CGST 900 + SGST 900 = 1,800. Invoice total: 11,800.
- Other state: IGST 1,800. Invoice total: 11,800.
The customer pays the same amount; only the split differs, and the split matters for returns and input credit.
Place of supply
For goods, the place of supply is generally where the goods are delivered, and for services there are specific rules. Choosing the wrong place of supply puts the wrong tax on the invoice. Check the current rules with your accountant for unusual cases.
Rates
GST rates vary by goods and services and are revised by the GST Council. Always confirm the current rate for your HSN or SAC code.
In Onyx Bills
Onyx Bills picks CGST + SGST or IGST automatically from your state and the shipping state, and reports tax by rate and by HSN/SAC. See the GST invoice guide and GSTR-1 vs GSTR-3B.
Frequently asked questions
Can both CGST and IGST appear on the same invoice?
Not for the same supply. A single supply is either intra-state (CGST + SGST) or inter-state (IGST). Different line items on a mixed invoice should still follow a single place of supply.
What is UTGST?
In Union Territories without a legislature, UTGST is charged along with CGST instead of SGST.
Does the customer's registration affect the tax split?
The split depends on the location of supplier and place of supply. The customer's registration affects whether they can claim credit.
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