CGST, SGST and IGST: Which GST to Charge on Your Invoice

The simple rule

Worked example: ₹10,000 at 18%

Try it with the free GST calculator, or let the invoice generator pick CGST + SGST or IGST automatically from your state and your customer’s state.

How place of supply is decided

Place of supply rules are in sections 10 to 13 of the IGST Act, 2017. The common cases:

• Goods: generally where the movement of goods ends for delivery to the recipient.
• Services to a registered business (B2B): generally the recipient’s location (their GSTIN state).
• Services to a consumer (B2C): generally the recipient’s address on record, otherwise the supplier’s location.

Some services (for example events, transport and immovable property) have special rules, so check those cases with your CA.

Where UTGST applies

UTGST replaces SGST in Union Territories without their own legislature: Chandigarh, Dadra and Nagar Haveli and Daman and Diu, Lakshadweep, Andaman and Nicobar Islands, Ladakh. Delhi, Puducherry and Jammu & Kashmir have legislatures, so they use SGST.

GST state codes

The first two digits of a GSTIN are the state code. Show the place of supply with its state name and code on interstate invoices.