CGST vs SGST vs IGST: What's the Difference?

India's GST system splits tax collection between the central and state governments differently depending on whether a sale happens within a state or between two states.

CGST (Central GST)

Charged by the central government on transactions within the same state, alongside SGST.

SGST (State GST)

Charged by the state government on transactions within the same state, alongside CGST. Together, CGST and SGST usually split the total GST rate equally (for example, 18% GST becomes 9% CGST + 9% SGST).

IGST (Integrated GST)

Charged on transactions between two different states (inter-state sales), or on imports. Instead of splitting the tax, the full GST rate is charged as a single IGST amount, and is later apportioned between the central and destination state governments.

How to know which applies

Compare your business's registered state with your customer's state:

• Same state → charge CGST + SGST
• Different states → charge IGST

Our GST invoice generator lets you select the business and customer state, and applies the correct split automatically.