GST

CGST & SGST

The two equal halves of GST charged on an intra-state supply — Central GST collected by the centre and State GST collected by the state.

When a supply happens within a single state (an intra-state supply), GST is split into two equal components: CGST (Central GST), which goes to the central government, and SGST (State GST), which goes to the state government. For example, an 18% intra-state supply is billed as 9% CGST plus 9% SGST.

The split is automatic in correct billing software and is driven by the place-of-supply rules — not merely by where the seller is registered.

Put it into practice with LekhaPro

Offline-first GST accounting and billing for Indian businesses — correct GST by construction, real double-entry books and return filing in one place.