IGST Calculator
Calculate integrated tax at the full slab rate for inter-state supplies.
The full slab rate applies as one integrated tax for inter-state supplies.
Enter a taxable value to calculate IGST at the full slab rate.
How the calculation works
IGST applies the full slab as a single integrated tax whenever the supplier and place of supply are in different states (or a union territory).
- IGST amount
Taxable value × Full rate ÷ 100 - Invoice total
Taxable value + IGST
Worked example
A Delhi seller ships machinery worth ₹2,00,000 to a buyer in Kerala at 18%.
You enter
You get
Important points to keep in mind
- Place of supply rules decide IGST vs CGST+SGST — usually the delivery location for goods.
- IGST credit is the most flexible input credit: it can settle any tax head's liability.
- Exports and SEZ supplies are zero-rated but still reported in the IGST column of returns.
Frequently asked questions
When do I charge IGST instead of CGST and SGST?
Whenever the sale crosses a state border — including sales to union territories and, in most cases, e-commerce deliveries to another state.
Is IGST ever higher than CGST+SGST?
No. IGST equals the full slab; CGST plus SGST also add up to the full slab. The buyer pays the same total either way.
Who keeps IGST revenue?
The Centre collects it and apportions the state's share to the destination state — which is why the mechanism exists at all.
Related GST tools
Prepare your returns in GSTSelf
Done estimating? Prepare the actual return.
GSTSelf walks you through your invoices, builds GSTR-1 and GSTR-3B data, and keeps everything on your device — no uploads, no account.