Find the CGST (Central GST) part of a sale within the same state.
For intra-state supply, the total GST is split equally between CGST (collected by the centre) and SGST (collected by the state).
CGST: Total GST ÷ 2
CGST, or Central GST, is the share of GST that goes to the Union government when a sale happens within a single state. This calculator takes the base price and the GST rate, works out the total GST, and shows the CGST half along with the matching SGST half and the invoice total.
It matters because an intra-state tax invoice must show CGST and SGST as separate lines, and a business must pay each into the correct head when filing returns. A hardware dealer in Lucknow selling to a builder in the same city needs the CGST figure for the invoice and later for the monthly return. The calculator answers: on this sale, how much is the central share of the tax?
1. Confirm that the supplier and the place of supply are in the same state or union territory with its own legislature. Otherwise IGST applies.
2. Note the base price B and the GST rate R.
3. Total GST = B × R ÷ 100.
4. CGST = total GST ÷ 2, which is the same as B × (R ÷ 2) ÷ 100.
5. SGST equals CGST.
6. Invoice total = B + CGST + SGST.
India is a federation, and both the centre and the states have the constitutional power to tax supplies under GST. For a sale that starts and ends within one state, both governments levy their own tax at the same time. The GST rate is shared equally, so an 18% rate becomes 9% CGST and 9% SGST. The customer sees one combined percentage, but the seller must account for the two halves separately because they go to different governments.
A registered business that pays CGST on its purchases can claim input tax credit and use it against its own tax liability. The law sets an order for using credit. CGST credit can be used against CGST and IGST output tax, but not against SGST. This is why keeping CGST and SGST separate in the books matters. A mistake in labelling the halves can block credit or lead to paying one tax twice while the other appears unpaid.
In union territories without their own legislature, such as Chandigarh or Ladakh, the state half is called UTGST instead of SGST. The calculation is exactly the same: CGST is half the total GST, and UTGST is the other half. Delhi and Puducherry have legislatures, so they use SGST. The CGST figure from this calculator therefore applies unchanged in every state and union territory for intra-state sales.
Manoj, a hardware dealer in Lucknow, sells power tools worth ₹24,500 before tax to a builder in the same city. The tools attract 18% GST.
Answer: CGST (Central GST) ₹2,205; SGST (State GST) ₹2,205; Total GST ₹4,410
Charging CGST and SGST on a sale to a buyer in another state, where IGST is due.
Applying the full GST rate as CGST and then adding SGST on top, which doubles the tax.
Deciding the tax type by the buyer's billing address alone, when the place of supply rules decide it.
Using CGST credit to pay SGST liability.
Preparing tax invoices for sales within one state.
Filling the central tax figures in GST returns.
Checking whether a supplier's invoice shows the correct CGST.
Reconciling input tax credit ledgers by tax head.
Is CGST different from IGST?
Yes. CGST only applies to sales within one state, and it is always matched by an equal SGST amount. A sale between two states charges one single IGST at the full rate instead, with no split.