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CGST Calculator

CGST is the Central Government's half of GST on a supply made inside your own state. Enter the taxable value and the total GST rate — the calculator shows the CGST portion, the matching SGST and the invoice total.

Use it while raising local invoices, checking a purchase bill from a supplier in your state, or filling GSTR-3B tax heads.

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Common slabs are 0, 5, 12, 18 and 28. Any custom rate works too.

CGST breakdown

Taxable value
₹50,000.00
CGST @ 9%
₹4,500.00
SGST @ 9%
₹4,500.00
Total GST
₹9,000.00
Invoice total
₹59,000.00
CGST is exactly half of the GST on an intra-state supply.

Formula

CGST = Taxable value × (GST rate ÷ 2) ÷ 100

SGST = CGST

An 18% intra-state supply is always 9% CGST plus 9% SGST. CGST never appears on an inter-state invoice — that is IGST.

Worked example

On a taxable value of ₹50,000 at 18%, CGST is ₹4,500 and SGST is ₹4,500, so the invoice total is ₹59,000.

How to use this calculator

  1. 1Enter the taxable value of the intra-state supply.
  2. 2Pick the total GST rate for the item — CGST is always half of it.
  3. 3Read the CGST amount along with the matching SGST and the total tax payable.

When businesses use it

  • Filling the CGST column of a tax invoice for a customer in your own state.
  • Cross-checking the central half of the tax on a purchase bill before claiming input credit.
  • Explaining to a customer why their bill shows two 9% lines instead of one 18% line.

Why an intra-state bill shows two tax lines

GST replaced a stack of central and state levies, but both governments still need their share of the revenue. On a supply inside one state that share is collected as two equal halves on the same invoice: CGST to the Centre and SGST to the state. The buyer's total is unchanged, yet the invoice must show the halves separately because the two amounts flow into different ledgers on the GST portal.

This split has a practical consequence for credit. The CGST balance in your electronic credit ledger can be set off against CGST and then IGST, but never against SGST. Businesses that buy heavily within the state and sell across state lines often accumulate one half faster than the other, which is why the separate figure matters for cash-flow planning and not just for the printed invoice.

The rate is always exactly half of the headline slab, so 5% GST is 2.5% CGST, 12% is 6%, 18% is 9% and 28% is 14%. Any bill showing unequal CGST and SGST on the same line is wrong and should go back to the supplier before you claim credit on it.

Checks to run on an intra-state invoice

  • Confirm the CGST and SGST amounts are identical to the paisa.
  • Verify the supplier's GSTIN state code matches the place of supply.
  • Ensure the invoice does not also carry an IGST line for the same item.
  • Match the credit to GSTR-2B before claiming it in GSTR-3B.

Learn the maths behind it

  • CGST vs SGST vs IGST

    Same-state sale: GST splits equally into CGST and SGST. Different-state sale: the whole rate goes on one IGST line.

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Calculations happen instantly in your browser. Your calculator inputs aren't sent to our servers. KaroDesk provides calculations and information for general informational purposes. Results should be verified against applicable laws, official notifications, employer policies, lender terms, or professional advice where appropriate. Read our full disclaimer.