If you run a business in India, you need to charge and show GST correctly on bills. Whether you sell within the same state or across states, the tax split changes — and mistakes can cause compliance issues.
Types of GST in India
- CGST — Central GST (collected by Centre)
- SGST — State GST (collected by State)
- IGST — Integrated GST (inter-state supplies)
Same state vs different state
Same state (intra-state): GST is split equally into CGST + SGST. Example: 18% GST = 9% CGST + 9% SGST.
Different state (inter-state): Full GST is charged as IGST. Example: 18% IGST on the taxable value.
GST inclusive vs exclusive
- Exclusive: GST is added on top of the base price. Base ₹1,000 + 18% GST = ₹1,180.
- Inclusive: GST is already inside the price. Base = ₹1,180 ÷ 1.18 = ₹1,000; GST = ₹180.
How to calculate on an invoice
- List items with quantity, rate and HSN/SAC.
- Find taxable value (after discount if any).
- Apply GST % per item or slab.
- Show CGST + SGST or IGST based on place of supply.
- Add cess if applicable (e.g. some products).
Free tools on Master Calc
Use our GST Calculator to add or remove GST from any amount in seconds. For business billing, try Generate Invoice to create a professional GST invoice PDF with item-wise tax breakdown — free and mobile-friendly.
Disclaimer: Tax rules change. Verify current GST rates and place-of-supply rules for your case.