The answer
A supplier registered in West Bengal (GSTIN starting 19) charges CGST + SGST on any sale delivered inside West Bengal. On a sale to any other state or UT it becomes a single IGST charge. West Bengal is a State with its own legislature under the West Bengal Goods and Services Tax Act, 2017, so the State levy is SGST. UTGST never applies.
Which tax heads apply, and when?
| Sale type | Place of supply | Tax heads |
|---|---|---|
| Intra-state | Inside West Bengal (code 19) | CGST + SGST |
| Inter-state | Any other state or UT (e.g. Jharkhand) | IGST |
The state-side head here is SGST, because West Bengal is a state (has legislature). See the companion exhibit: CGST+SGST vs IGST — place of supply.
Why West Bengal works this way
West Bengal levies the State half of GST as SGST under the West Bengal Goods and Services Tax Act, 2017, paired with the central CGST Act, 2017. West Bengal's Vidhan Sabha makes it a full State — UTGST is irrelevant to any West Bengal-origin invoice. SGST on an intra-state sale accrues to Kolkata.
Kolkata is one of India's oldest trading ports and remains a major hub for jute (HSN 5303), steel intermediates, garments, and IT/IT-enabled services. A Kolkata trading house (code 19) billing a buyer in Jharkhand (code 20) or Bihar (code 10) makes an inter-state supply under IGST Act §7: one IGST line at the full rate. East-India supply chains frequently cross from West Bengal into Jharkhand (for steel inputs) and Bihar (for FMCG distribution), so distinguishing intra- from inter-state is a daily compliance task for Kolkata exporters.
West Bengal also hosts a significant export orientation in leather goods (HSN 4202–4205) from Kolkata's Tangra cluster and ready-made garments from Howrah. When goods are dispatched to buyers in Maharashtra, NCR, or abroad, the place-of-supply leaves West Bengal and IGST applies. The compliance gap most auditors flag here is CGST+SGST raised on goods that actually cross the West Bengal border under consignment stock arrangements.
Worked example — ₹10,000 sale at 18%
A West Bengal supplier sells goods worth ₹10,000 at a 18% GST rate, delivered inside West Bengal. The 18% splits into two equal state-and-Centre halves:
- Taxable value
- ₹10,000
- CGST @ 9% (Centre)
- ₹900
- SGST @ 9% (State)
- ₹900
Invoice total
₹11,800
On the same sale to a buyer in another state or UT, the ₹1,800 becomes one IGST line of ₹1,800 at 18%, with no CGST or SGST column. The buyer pays ₹11,800 either way; only the heads change.
How it appears on your pakka bill
On a GST tax invoice (pakka bill) under Rule 46, the tax block is not a single "GST" line. It names each head separately, so for an intra-state West Bengal sale the buyer sees two rows:
- CGST: the Centre's half, 9% in the worked example.
- SGST: the State half, 9% in the worked example.
The pakka bill generator reads the two-digit code from each GSTIN and picks CGST + SGST or IGST for you, so the West Bengal invoice carries the heads the law actually requires.
Raise a West Bengal GST invoice
Enter your GSTIN and the buyer's, and the tax heads (CGST + SGST or IGST) compute automatically. Rule 46 fields, validated GSTIN, ₹9 per invoice. No signup.
Open the pakka bill generator →West Bengal GST tax-head FAQ
- Which GST heads apply when a West Bengal business raises an invoice?
- For a sale delivered inside West Bengal (buyer place-of-supply code 19), CGST + SGST, split half and half. For a sale to any other state or UT, a single IGST charge at the full rate.
- Does West Bengal charge SGST or UTGST?
- SGST. West Bengal is a full State with its own elected legislature, so the State levy is SGST under the West Bengal GST Act, 2017. UTGST never applies.
- How is 18% GST split on a ₹10,000 sale inside West Bengal?
- ₹900 CGST (9%) + ₹900 SGST (9%) = ₹1,800 tax. The invoice total is ₹11,800.
- A Kolkata supplier bills a Jharkhand buyer: CGST+SGST or IGST?
- IGST. West Bengal (19) and Jharkhand (20) are different state codes, so it is an inter-state supply: one IGST line at the full rate, no CGST or SGST.