Find the SGST (State GST) part of a sale within the same state.
SGST is always exactly half the total GST for an intra-state sale, matched by an equal CGST amount.
SGST: Total GST ÷ 2
SGST, or State GST, is the half of the GST on an intra-state sale that is collected by the state where the supply takes place. This calculator starts from the base price and GST rate, finds the total GST, and shows the SGST portion, which is always equal to the CGST portion, along with the final invoice amount.
State tax departments track SGST closely, since it is a major source of state revenue. For a trader, the SGST figure has to be right on each invoice and in each return, or the credits and payments will not match. A garment wholesaler in Surat selling to a retailer in Ahmedabad uses this number for the state column. The calculator answers: how much of this bill is the state's tax?
1. Check that the sale is within one state, with the supplier and the place of supply in the same state.
2. Write down the base price B and the GST rate R.
3. Find the total GST: B × R ÷ 100.
4. SGST = total GST ÷ 2.
5. Confirm that CGST is the same amount.
6. Add both halves to B to get the invoice total.
GST is designed as a tax on consumption, so the revenue should go to the state where the goods or services are consumed. For an intra-state sale, that is the same state as the seller, so the state levies SGST directly. This is a change from older systems in which the producing state often kept the tax. The equal split with CGST gives the state its share at the moment of sale, without any later settlement between governments.
SGST paid on purchases becomes input tax credit for a registered buyer. Under the credit rules, SGST credit can be set off against SGST and IGST liability, but not against CGST. So a business with large SGST credit but mostly CGST liability cannot simply shift one to the other. This asymmetry is one reason the two halves are always calculated and reported separately, even though they are numerically equal on every intra-state invoice.
Because GST rates are set by the GST Council for the whole country, the SGST on an item is the same in Gujarat, Kerala or Assam. States do not choose their own SGST rate for a given item. The half-rate is simply R ÷ 2. What differs between states is the revenue collected and how it is administered, not the arithmetic. This makes the calculation identical everywhere once you know the item's GST rate.
Hetal, a wholesaler in Surat, sells a batch of cotton kurtis, each priced well under ₹1,000, worth ₹8,400 in total before tax to a retailer in Ahmedabad. The kurtis attract 5% GST.
Answer: SGST (State GST) ₹210; CGST (Central GST) ₹210
Thinking a state can charge a different SGST rate on the same item.
Showing only a combined GST figure on a B2B invoice where CGST and SGST should be listed separately.
Charging SGST on an inter-state sale.
Using SGST credit against CGST liability.
Filling the state tax column on intra-state invoices.
Preparing SGST figures for returns.
Checking bills from suppliers within the same state.
Teaching students how GST revenue is shared between the centre and states.
Who receives SGST revenue?
The state government where the sale happens. The matching CGST amount goes to the central government instead.