Intra-State vs Inter-State: CGST, SGST & IGST Apportionment

Under India's GST framework, the tax charged on a supply is generally split differently depending on whether the supply is intra-state (within the same state or union territory) or inter-state (crossing a state or union territory boundary), based on the place of supply rules.

For an intra-state supply, tax is generally split into two equal components: Central GST (CGST), collected by the central government, and State GST (SGST) or Union Territory GST (UTGST), collected by the relevant state or union territory. For an inter-state supply, Integrated GST (IGST) is generally charged as a single combined rate instead.

The applicable GST rate itself doesn't change based on this split — a supply taxed at a given overall rate is billed either as CGST+SGST/UTGST (intra-state) or as IGST (inter-state) at that same overall rate. Getting the place of supply right is what determines which of these applies; specific transactions (exports, special economic zones, certain services) can have different treatment and should be checked against the current rules or with a tax professional.