CGST Calculator
Calculate only the central tax half of intra-state GST on any amount.
CGST applies to intra-state supplies at half the total slab rate.
Enter a taxable value to calculate CGST at half your chosen slab rate.
How the calculation works
CGST is the central half of the tax collected on intra-state supplies. It is always charged at exactly half of the applicable slab.
- CGST rate
Total slab ÷ 2 (e.g. 18% → 9%) - CGST amount
Taxable value × CGST rate ÷ 100
Worked example
Goods worth ₹20,000 are sold within Maharashtra at the 18% slab.
You enter
You get
Important points to keep in mind
- CGST never applies to inter-state supplies — those carry IGST only.
- On tax invoices CGST appears as its own line, separate from SGST.
- Your CGST collections go into the electronic credit ledger head 'CGST' in GSTR-3B Table 3.1.
Frequently asked questions
What is CGST in simple terms?
When a sale happens inside one state, the GST is shared between the Centre and the state. CGST is the Centre's share — equal to the state's SGST share.
Is CGST always half the GST rate?
Yes for regular supplies. The slab splits evenly, so 5% becomes 2.5% + 2.5%, 18% becomes 9% + 9%, and so on.
Do I charge CGST on exports?
No. Exports are zero-rated — charged at 0% with IGST paid but claimable as refund, or supplied under a Letter of Undertaking without paying IGST at all.
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