Find the IGST for a sale that goes between two states.
For inter-state supply, the full GST amount is charged as a single IGST rather than split into CGST and SGST.
IGST: Base amount × rate ÷ 100
Why is IGST not split like CGST/SGST?
Because the sale crosses a state border, there is no single 'home state' to split the tax with. The central government collects the full IGST, and later shares part of it with the states separately.