CGST + SGST vs IGST on Invoices: Worked Examples (2026)

The GST basics post explains the split. This page is only arithmetic you can re-run. Place of supply is a legal fact under the IGST Act — these examples assume you already know intra-state vs inter-state. FlashKit does not decide that.

GST 2.0 slabs from 22 Sep 2025. Confirm the HSN/SAC. Not tax advice.

Example 1 — exclusive ₹10,000 at 18%, intra-state

Taxable ₹10,000. Slab 18% splits to CGST 9% = ₹900 and SGST 9% = ₹900. Payable ₹11,800. In the GST calculator use exclusive + CGST/SGST. On the invoice generator set seller state and place of supply to the same code.

Example 2 — exclusive ₹10,000 at 18%, inter-state

Same taxable value. IGST 18% = ₹1,800. Payable is still ₹11,800. The cash total matches Example 1; the statutory heads do not. You cannot “prefer” IGST on an intra-state supply to simplify the PDF.

Re-run the split locally

Inclusive or exclusive, GST 2.0 slabs, CGST/SGST or IGST. Not a filing.

Open GST calculator

Example 3 — tax-inclusive ₹11,800 at 18%

Taxable = 11,800 ÷ 1.18 = ₹10,000. Tax = ₹1,800. Then split that ₹1,800 as 900+900 (intra) or 1,800 IGST (inter). Quoting an inclusive workshop fee as if it were exclusive is how small vendors under-collect.

Example 4 — exclusive ₹20,000 at 5% (merit), intra-state

CGST 2.5% = ₹500, SGST 2.5% = ₹500. Payable ₹21,000. 5% is a current GST 2.0 merit rate — not a leftover 12% slab.

Example 5 — exclusive ₹50,000 at 40% (specified luxury / sin), inter-state

IGST 40% = ₹20,000. Payable ₹70,000. Only use 40% when the notification actually puts that HSN there. Do not “round up” an 18% line to 40% for padding.

Put the same numbers on a PDF

Copy the line into the invoice generator. Walkthrough: how to make a GST invoice PDF. Slab list and inclusive math: how to calculate GST on an invoice.

Draft the invoice PDF

Same intra/inter split as the calculator. Local only — not an IRN.

Open GST invoice generator

Disclaimer (not financial advice)

FlashKit calculators run reducing-balance EMI and compound-SIP arithmetic in your browser. They are planning aids, not a bank sanction letter, a GSTN filing, SEBI-registered investment advice, or a substitute for a chartered accountant. Actual EMI depends on processing fees, insurance, prepayment clauses, and the lender’s day-count. Mutual-fund returns are not guaranteed. Confirm numbers with your lender or advisor before you sign.