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Published 25 March 2026

CGST vs SGST vs IGST: Which One Applies to Your Invoice?

Simple explanation of CGST, SGST, and IGST with examples to help you apply the correct tax on GST invoices.

CGST vs SGST vs IGST Explained

Choosing the wrong tax type is one of the most common invoice errors.

Intra-state sale

If seller and buyer are in the same state:

  • Charge CGST + SGST

Inter-state sale

If seller and buyer are in different states:

  • Charge IGST

Quick example

For taxable value 10,000 at 18% GST:

  • Intra-state: CGST 9% + SGST 9%
  • Inter-state: IGST 18%

Need automatic tax calculation by state? Try invoizzy.