CGST
Also called: Central GST, Central Goods and Services Tax
What is CGST?
CGST is the Central Goods and Services Tax — the portion of GST on an intra-state supply that goes to the central government. It is always charged alongside SGST at half the total rate each, so an 18% supply carries 9% CGST and 9% SGST.
Why CGST matters
Invoices have to show the CGST and SGST split separately rather than one combined GST line. Auditors and customers both read the split, and returns are filed against those separate heads.
CGST formula
CGST = Taxable value × (GST rate ÷ 2) ÷ 100
Applies only when the place of supply is in the same state as your registration.
How CGST works in practice
Your billing setup should hold one GST rate per item and split it automatically once it knows the supply is intra-state. If a bill shows a single lumped GST figure, the template needs fixing before it reaches a business customer.
Frequently asked questions
No. Interstate supplies carry IGST at the full rate instead of a CGST and SGST split.