Inter-state supply of goods
A Karnataka seller ships to a buyer in Maharashtra, so the supply attracts IGST rather than a CGST and SGST split.
- Your GSTIN
- 29ABCDE1234F1Z5
- Place of supply
- Maharashtra
- HSN code
- 8471
- Taxable value
- 2,40,000
- GST rate
- 18%
Result. IGST of 43,200 on a 2,83,200 invoice, with no CGST or SGST lines. Change the place of supply to Karnataka and the same tax splits into 21,600 CGST and 21,600 SGST.