The Formulas
Intra-state: GST splits 50/50 into CGST + SGST. Inter-state: full GST is IGST. Total rate is the same — only the distribution differs.
FAQs
What's the difference between CGST, SGST and IGST?
Intra-state (same state): GST splits equally into CGST (Centre) and SGST (State). Inter-state (different states): the full GST is IGST. Total rate is identical — only the split differs.
Which GST rate applies?
0% for essentials (milk, fruit, books). 5% for packaged food and transport. 12% for processed food and mobile phones. 18% for most goods and services including restaurants and telecom. 28% for luxury — cars, ACs, tobacco.
What's the reverse GST formula?
Net = Gross / (1 + GST%/100). Example: ₹1,180 at 18% GST → ₹1,180 / 1.18 = ₹1,000 base + ₹180 tax.