# CGST, SGST, IGST: What Are the Three GST Components and When Does Each Apply?

**Category:** GST | **Published:** 2026-06-25 | **Last reviewed:** 2026-06-25 | **Author:** Mrs. Swapna Patel

GST is collected through three components. CGST (Central GST) and SGST (State GST) are levied together on an intra-state supply, splitting the rate in half between the Centre and the state. IGST (Integrated GST) is a single levy on an inter-state supply, collected by the Centre and apportioned to the destination state. CGST is levied under Section 9 of the CGST Act, SGST under Section 9 of the respective State GST Act, and IGST under Section 5 of the IGST Act. Which component a given invoice carries is decided entirely by the place of supply: same state means CGST + SGST, different states means IGST. The rate is the same either way; only the heads differ.

> **Myth:** GST is one tax, so it should not matter which component appears on the invoice.
>
> **Fact:** GST is levied as three components. An intra-state sale carries CGST + SGST; an inter-state sale carries IGST. The split is fixed by [Section 9 of the CGST Act](https://www.indiacode.nic.in/handle/123456789/2406) and [Section 5 of the IGST Act](https://www.indiacode.nic.in/handle/123456789/2367), and a wrong component blocks the buyer's credit.

## What are the three components of GST?

> **Short answer:** CGST (central), SGST (state), and IGST (integrated). [Section 9 of the CGST Act](https://www.indiacode.nic.in/handle/123456789/2406) and the matching State GST Act levy CGST + SGST on intra-state supplies; [Section 5 of the IGST Act](https://www.indiacode.nic.in/handle/123456789/2367) levies IGST on inter-state supplies.

- CGST, Central GST: the central government's share, levied under Section 9 of the CGST Act.
- SGST, State GST: the state government's share, levied under Section 9 of the respective State GST Act. UTGST replaces SGST in Union Territories without their own legislature.
- IGST, Integrated GST: a single combined levy on inter-state supplies under Section 5 of the IGST Act, collected by the Centre and apportioned to the destination state.
- The three never all appear on one supply: it is either CGST + SGST together, or IGST alone.

## When does each GST component apply?

> **Short answer:** The place of supply decides it. Same state as the supplier is an intra-state supply (CGST + SGST); a different state is an inter-state supply (IGST), under [Sections 7 and 8 of the IGST Act](https://www.indiacode.nic.in/handle/123456789/2367).

| Component | Applies when | Goes to | Statute |
| --- | --- | --- | --- |
| CGST | Intra-state supply (same state) | Central government | Section 9, CGST Act |
| SGST | Intra-state supply (same state), alongside CGST | State government of the supply state | Section 9, State GST Act |
| IGST | Inter-state supply (different states) or import/export | Centre, then apportioned to the destination state | Section 5, IGST Act |

*Source: [Section 9, CGST Act](https://www.indiacode.nic.in/handle/123456789/2406) and [Section 5, IGST Act](https://www.indiacode.nic.in/handle/123456789/2367). The same-state versus different-state test that picks the component is set out in [our place-of-supply guide](/answers/gst-place-of-supply-cgst-sgst-vs-igst).*

*[Visual: Decision flow showing that a same-state supply is charged CGST plus SGST under Section 8 of the IGST Act while a different-state supply is charged a single IGST under Section 7, illustrating when each of the three GST components applies. — When each component applies, decided by the place of supply. See the full [CGST+SGST vs IGST exhibit](/atlas/cgst-sgst-vs-igst-place-of-supply).]*

**[Split any GST-inclusive amount into CGST, SGST or IGST](https://hrareceipt.in/gst-calculator)**

## How does an 18% rate split between CGST and SGST?

> **Short answer:** Equally. On an intra-state supply an 18% GST becomes 9% CGST plus 9% SGST; on an inter-state supply it stays a single 18% IGST. The total tax is identical; only the heads differ.

- A ₹1,000 intra-state supply at 18% carries ₹90 CGST and ₹90 SGST, ₹180 in all.
- The same ₹1,000 supplied inter-state carries ₹180 IGST as one line, the same total.
- Why it matters: the buyer claims input tax credit under the exact head charged, so the CGST/SGST or IGST split on your invoice must match the place of supply, or their credit mismatches at reconciliation.
- Use the [GST calculator](/gst-calculator) to break any inclusive or exclusive amount into the correct component split.

**[Calculate the CGST/SGST or IGST on any amount](https://hrareceipt.in/gst-calculator)**

## Where does UTGST fit among the three?

> **Short answer:** UTGST is the fourth head: it replaces SGST in a Union Territory that has no legislature, so the split there is CGST + UTGST instead of CGST + SGST, levied under the [UTGST Act 2017](https://www.indiacode.nic.in/handle/123456789/2368).

The mechanics are identical to CGST + SGST; only the state component changes name and statute. For the full UTGST picture, see [what UTGST is and where CGST + UTGST replaces CGST + SGST](/answers/utgst-union-territory-gst-when-applies).

## Primary sources

- [Section 9, Central Goods and Services Tax Act 2017 (CGST levy) — India Code](https://www.indiacode.nic.in/handle/123456789/2406) — Levy and collection of the central component of GST on an intra-state supply.
- [Section 5, Integrated Goods and Services Tax Act 2017 (IGST levy) — India Code](https://www.indiacode.nic.in/handle/123456789/2367) — Levy and collection of integrated tax on an inter-state supply.
- [State GST Acts, Section 9 (SGST levy) — CBIC GST portal](https://cbic-gst.gov.in/) — The state component, levied under the corresponding section of each State GST Act, mirrors CGST on an intra-state supply.
- [Sections 7–8, IGST Act 2017 (inter-state and intra-state supply) — India Code](https://www.indiacode.nic.in/handle/123456789/2367) — Define which supplies are inter-state (IGST) and intra-state (CGST + SGST).

## Related

- [Place of supply: does your invoice charge CGST+SGST or IGST?](https://hrareceipt.in/answers/gst-place-of-supply-cgst-sgst-vs-igst)
- [What is UTGST, and when does CGST + UTGST replace CGST + SGST?](https://hrareceipt.in/answers/utgst-union-territory-gst-when-applies)
- [GST tax invoice fields under Section 31 and Rule 46](https://hrareceipt.in/answers/gst-tax-invoice-fields-section-31-rule-46)

---

*Source: [CGST, SGST, IGST: What Are the Three GST Components and When Does Each Apply?](https://hrareceipt.in/answers/cgst-sgst-igst-three-gst-components) — HRAReceipt.in*
*This Markdown mirror is published for AI-crawler ingestion. The canonical HTML page is the definitive version.*