IGST Calculator
IGST Rate Reference
5%
Essential Items
Edible oil, tea, coffee, medicines
12%
Standard Items
Mobile phones, butter, cheese, packed food
18%
Most Goods & Services
Electronics, IT services, telecom
28%
Luxury & Demerit Goods
Cars, AC, cigarettes, aerated drinks
What is IGST?
IGST (Integrated Goods and Services Tax) is charged on inter-state supplies of goods and services, and on imports. It is collected by the Central Government and later apportioned between the Centre and the destination State.
IGST vs CGST + SGST
Inter-State (IGST)
Single tax collected by Centre. Revenue shared with destination state. Applies when goods move from one state to another.
Intra-State (CGST + SGST)
Dual tax: CGST to Centre, SGST to State. Total rate same as IGST. Applies within the same state.