Inter-state vs Intra-state GST: CGST, SGST & IGST Explained
GST Expert Team
Updated 9 April 2026
The Golden Rule of GST
The type of GST you charge depends entirely on your location (Location of Supplier) and your customer's location (Place of Supply).
1. Intra-state Transaction (Same State)
When the supplier and the recipient are in the same state or union territory.
- Taxes applicable: CGST (Central GST) + SGST (State GST).
- Example: A shop in Mumbai selling to a customer in Mumbai.
2. Inter-state Transaction (Different States)
When the supplier and the recipient are in different states or union territories.
- Taxes applicable: IGST (Integrated GST).
- Example: A designer in Bengaluru selling to a client in Delhi.
Special Case: Union Territories
Instead of SGST, Union Territories without a legislature (like Andaman & Nicobar) use UTGST (Union Territory GST).
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Learn how the place of supply is determined under GST and why it decides whether you charge IGST or CGST plus SGST.
Invoicing BasicsMandatory Requirements for a Valid GST Invoice
Learn about the essential fields and legal requirements for issuing a GST-compliant invoice in India.
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