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SGST Calculator

SGST is your state government's half of GST on a supply made within the state. Enter the taxable value and total GST rate to see the SGST amount and the full invoice total.

In union territories without a legislature the same half is charged as UTGST — the arithmetic is identical.

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

SGST breakdown

Taxable value
₹50,000.00
SGST @ 9%
₹4,500.00
CGST @ 9%
₹4,500.00
Total GST
₹9,000.00
Invoice total
₹59,000.00
SGST goes to your state government; UTGST replaces it in union territories.

Formula

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

Invoice total = Taxable value + CGST + SGST

SGST and CGST always move together and are always equal on an intra-state invoice.

Worked example

A ₹50,000 local supply at 12% carries ₹3,000 SGST and ₹3,000 CGST, giving an invoice total of ₹56,000.

How to use this calculator

  1. 1Enter the taxable value of the sale made within your state or union territory.
  2. 2Select the applicable GST slab.
  3. 3Read the SGST (or UTGST) half, the CGST half and the combined tax.

When businesses use it

  • Completing the state-tax column in your sales register for local sales.
  • Verifying that a vendor split an intra-state bill into equal CGST and SGST halves.
  • Working out the state share when you reconcile GSTR-3B tax paid.

The state's share and how it is used

SGST is the portion of an intra-state supply that belongs to the state where consumption happens. It funds the state budget directly, which is why state tax officers pay close attention to place-of-supply errors — a wrongly charged IGST line moves money to a different treasury and triggers a demand even though the buyer paid the same total.

In union territories without their own legislature, such as Chandigarh, Lakshadweep and Ladakh, the identical half is charged as UTGST. Nothing about the arithmetic changes; only the label and the ledger head on the portal differ. Delhi, Puducherry and Jammu & Kashmir have legislatures and therefore charge SGST like a state.

Because SGST credit can only be set off against SGST and then IGST, businesses operating branches in several states must keep registration-wise books. Credit sitting in a Gujarat registration cannot pay a Maharashtra liability, so a state-wise view of the SGST half is essential before you decide where to place a purchase.

Points worth double-checking

  • Use the state code in the buyer's GSTIN to confirm the supply really is intra-state.
  • Record UTGST under its own head rather than clubbing it with SGST in your books.
  • Keep state-wise credit ledgers if you hold more than one registration.
  • Check that bill-to and ship-to differences have not changed the place of supply.

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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Frequently Asked Questions

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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.