SGST Calculator
Calculate only the state tax half of intra-state GST on any amount.
SGST mirrors CGST — half the slab on intra-state supplies. Union territories levy UTGST at the same rate.
Enter a taxable value to calculate SGST at half your chosen slab rate.
How the calculation works
SGST mirrors CGST — the state's half of intra-state GST, charged at half the slab on the same taxable value.
- SGST rate
Total slab ÷ 2 (e.g. 18% → 9%) - SGST amount
Taxable value × SGST rate ÷ 100 - UTGST note
Union territories levy UTGST at the same half-slab rate
Worked example
A restaurant bills ₹10,000 of taxable service value within Karnataka at 5%.
You enter
You get
Important points to keep in mind
- In union territories the equivalent tax is called UTGST, calculated identically.
- SGST credit can pay SGST or IGST liabilities — never CGST.
- Inter-state supplies attract no SGST; use the IGST calculator instead.
Frequently asked questions
Are SGST and UTGST different rates?
No. UTGST replaces SGST in union territories without a legislature and is levied at the same rate, so calculations are unchanged.
Can I use SGST credit to pay CGST?
No. The law restricts cross-use: SGST credit settles SGST or IGST dues, while CGST credit settles CGST or IGST dues.
Why does my invoice show SGST equal to CGST?
Because both are computed on the same base at the same half-rate — they are always equal amounts on an intra-state invoice.
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.