GST Basics
CGST + SGST or IGST? A simple guide
1 October 2026 · 1 min read
Every GST bill has the same question hiding inside it: is this sale inside my state, or to another state? The answer decides which GST you charge.
Sale inside your state: CGST + SGST
When you and your customer are in the same state, GST is split into two equal halves:
- CGST (Central GST) goes to the central government.
- SGST (State GST) goes to your state government.
So if an item has 18% GST, the bill shows 9% CGST + 9% SGST.
Sale to another state: IGST
When the place of supply is in a different state, the whole tax is charged as IGST (Integrated GST). The same 18% item shows 18% IGST on the bill.
A quick example
| Sale | Taxable value | GST rate | Tax on the bill |
|---|---|---|---|
| Customer in your state | ₹1,000 | 18% | CGST ₹90 + SGST ₹90 |
| Customer in another state | ₹1,000 | 18% | IGST ₹180 |
The total tax is the same. Only the split changes.
How ApnaCA handles it
When you make a bill in ApnaCA, the server works out CGST and SGST or IGST, the taxable value and the total, and shows the full GST breakdown on the bill. You pick the customer, items, quantity, price, discount and GST %.
This guide is for general understanding. For decisions about your own business, talk to your CA.
