CGST, SGST, IGST – Simple GST Types Explained for Shop Owners
GST has three types. Here’s when each applies.
CGST + SGST (Within State)
When you sell to a customer in the same state:
- CGST – Central GST
- SGST – State GST
Example: Shop in Maharashtra selling to customer in Maharashtra.
IGST (Inter-State)
When you sell to a customer in a different state:
- IGST – Integrated GST (single tax, shared by Centre and State)
Example: Shop in Maharashtra selling to customer in Karnataka.
Why It Matters
Your billing app must calculate the right tax based on your state and the customer’s state. Stockkeeper handles this automatically.
[Join the waitlist](/ “#waitlist).
Frequently Asked Questions
When do I use CGST and SGST?
For intra-state sales (same state). Each is half of total rate. E.g. 18% = 9% CGST + 9% SGST.
When do I use IGST?
For inter-state sales (different state). Single IGST replaces CGST+SGST.
How does my billing app know which to apply?
Based on your GSTIN state and customer's state. Same state = CGST+SGST. Different = IGST.