IGST Calculator
Calculate Integrated GST (IGST) for goods and services supplied between two different states or Union Territories.
Calculate IGST
Intra-state vs Inter-state GST
When a buyer and seller are in the same state, GST splits into CGST and SGST. When they're in different states — or when goods are imported — the full GST amount is charged as a single IGST, collected by the central government and later shared with the destination state.
Formula: IGST = Taxable Amount × Rate ÷ 100 (the full rate, not split in half)
IGST Examples
| Taxable Amount | IGST Rate | IGST | Total |
|---|---|---|---|
| ₹10,000 | 18% | ₹1,800 | ₹11,800 |
| ₹25,000 | 28% | ₹7,000 | ₹32,000 |
| ₹5,000 | 5% | ₹250 | ₹5,250 |
Frequently Asked Questions
No — the IGST rate for a product or service equals the combined CGST and SGST rate for the same item. A product taxed at 18% intra-state is also taxed at 18% IGST inter-state.
The central government collects IGST and settles the state's share with the destination state where the goods or services are consumed.