MathsICSE Class 10 · Goods and Services Tax (GST)

CGST and SGST in an Intra-state Sale: Method and Solved Questions (ICSE Class 10)

Updated 15 October 2026 · Fact-checked

In an intra-state sale the buyer and seller are in the same state, so the GST is split equally: CGST at half the GST rate goes to the Centre and SGST at half the rate goes to the state. Both are charged on the taxable value, and the buyer pays taxable value + CGST + SGST.

In a same-state sale the 18% GST splits into equal halves: CGST to the Centre, SGST to the State, and the buyer pays V plus both.

Illustration drawn for QuestionBuddy.

Understand CGST and SGST in an Intra-state Sale

An intra-state sale is one in which the seller and the buyer are in the same state. GST is still charged at one rate, say $r %$ , but the tax collected is shared between two governments. Half of it, the Central GST (CGST), goes to the Central government; the other half, the State GST (SGST), goes to the government of that state. So

$CGST rate = SGST rate = \frac{r}{2} %$ and $CGST = SGST = \frac{1}{2} \times GST .$

The split changes who receives the tax, not how much the buyer pays. A buyer in the same state and a buyer in another state (who pays IGST at the full rate) pay the same total for the same taxable value.

What the tax is charged on. Both CGST and SGST are worked out on the taxable value $V$ : the selling price after any discount. Then

$CGST = \frac{r}{2} \times \frac{V}{100}, SGST = \frac{r}{2} \times \frac{V}{100}, Amount paid = V + CGST + SGST = V (1 + \frac{r}{100}) .$

Reading the question carefully. ICSE questions deliberately give one of four different things, and each needs a different first step:

'The rate of GST is 18%': CGST is 9% and SGST is 9%.
'CGST is charged at 9%': the GST rate is 18%, so the price including GST is $V \times 1.18$ , not $V \times 1.09$ .
'The CGST is ₹120': the GST amount is ₹240. Double it before finding a rate or a taxable value.
'The SGST is ₹54 and the rate of GST is 12%': SGST is 6% of $V$ , so $V = \frac{54 \times 100}{6} = 900$ .

Bills with several items. When a bill lists items with different GST rates, find the taxable value of each item (price × quantity, less any discount), then its GST, and only then halve to get its CGST and SGST. Add the CGST of all the items for the total CGST; the total SGST is the same number. The bill amount is the sum of the taxable values plus the total GST. A neat table with columns Item, Taxable value, Rate, CGST, SGST earns method marks and stops you mixing up rates.

This topic is a direct part of the CISCE 2027 syllabus item 'find the price paid by the consumer after paying SGST and CGST'. It is asked as a one-mark MCQ in Section A and inside bill questions worth 3 or 4 marks.

CGST and SGST in an Intra-state Sale: formulas to remember

Split of the rate: $CGST rate = SGST rate = \frac{r}{2} %$; $r %$ is the GST rate. Only for an intra-state sale.
Split of the tax: $CGST = SGST = \frac{1}{2} \times GST = \frac{r}{2} \times \frac{V}{100}$; $V$ is the taxable value (price after any discount).
Amount paid by the buyer: $A = V + CGST + SGST = V (1 + \frac{r}{100})$; Use the full GST rate, never the CGST rate alone.
Taxable value from the SGST (or CGST): $V = \frac{SGST \times 100}{r /2}$; Divide by the half-rate, because the SGST is charged at $\frac{r}{2} %$ .
GST rate from the CGST: $r = \frac{2 \times CGST}{V} \times 100$; Double the CGST to get the GST first.
Total CGST on a bill: $Total CGST = \sum \frac{r _{i}}{2} \times \frac{V _{i}}{100} = Total SGST$; Work item by item when the rates differ.

How to solve CGST and SGST in an Intra-state Sale questions

Use these steps for any question that mentions CGST, SGST or a sale within one state.

1Decide whether the sale is intra-state (same state) or inter-state; only an intra-state sale has CGST and SGST.
2Underline exactly what is given: the GST rate, the CGST rate, the CGST amount, or the SGST amount.
3Convert to the full GST: double a CGST or SGST rate to get the GST rate; double a CGST or SGST amount to get the GST amount.
4Find the taxable value $V$ of each item: price × quantity, minus any discount that applies.
5Work out GST item by item, then halve each to get its CGST and SGST; add the CGSTs for the total CGST.
6Amount paid = total taxable value + total CGST + total SGST. Round only at the end, and only if asked.
7Re-read the question and answer what it asked: the CGST, the SGST, the total GST, or the bill.

CGST and SGST in an Intra-state Sale in real life

Each concept, met in an everyday situation. Read the situation, try the problem, then check the solution. The one-line hook is what to remember.

CGST and SGST on a single purchase

Suppose you buy a cricket bat from a sports shop in your own city. The bat is priced at ₹2,200 and the GST rate on it is 12%.

Find the CGST, the SGST and the amount you pay. Which government receives each tax?

Try it first, then show the solutionSolution

The sale is within one state, so CGST = SGST = 6% of ₹2,200.
$6%$ of $2200 = \frac{6 \times 2200}{100} = 132$ .
Amount paid $= 2200 + 132 + 132 = 2464$ .

Answer: CGST ₹132 (to the Central government), SGST ₹132 (to the state government); you pay ₹2,464.

Memory hook: One shop, one state, one tax cut into two equal halves.

Splitting a bill that includes CGST and SGST

Imagine four friends eat at a restaurant in their own town. The food bill before tax is ₹1,640 and the restaurant charges GST at 5%.

Find the CGST and SGST shown on the bill, the total bill, and each friend's share if they split it equally.

Try it first, then show the solutionSolution

CGST = SGST = 2.5% of ₹1,640 $= \frac{2.5 \times 1640}{100} = 41$ .
Total bill $= 1640 + 41 + 41 = 1722$ .
Each share $= 1722 \div 4 = 430.50$ .

Answer: CGST ₹41, SGST ₹41, total ₹1,722, so each friend pays ₹430.50.

Memory hook: Two equal tax lines on a bill: CGST and SGST are twins.

Tricks to remember CGST and SGST in an Intra-state Sale

Short memory aids. Say each one aloud once, then use it on a question the same day.

C for Centre, S for State
CGST is the Centre's half, SGST is the State's half. Two halves make the whole GST.
Use it when: Naming which government gets each tax.
Given a half? Double it first
Whenever the question gives a CGST or SGST rate or amount, double it at once and write 'GST = …' on its own line.
Use it when: Questions like 2024 Q1(i), where the CGST amount is given and the GST rate is asked.
Same total, different pockets
Intra-state (CGST + SGST) or inter-state (IGST): the buyer pays the same. Only the pockets the money goes into change.
Use it when: Assertion-reason items comparing the two kinds of sale.
Tax the item, then halve
In a bill: item value → item GST → halve. Never halve the rate of one item and apply it to the whole bill.
Use it when: Multi-item bills with 5%, 12% and 18% rates.

CGST and SGST in an Intra-state Sale: solved examples

Ordered from board level to HOTS. Try each one before you open the solution.

Example 1: SGST from the taxable value · 1 mark · MCQBoard level

In an intra-state sale, the taxable value of an article is ₹2,400 and the rate of GST is 12%. The SGST charged is:
(a) ₹144
(b) ₹288
(c) ₹2,544
(d) ₹2,688

Try it first, then show the solutionSolution

SGST rate $= \frac{12}{2} = 6%$ .
SGST $= \frac{6 \times 2400}{100} = 144$ .

Answer: (a) ₹144

Example 2: A two-item bill with different rates · 3 marks · Short answerBoard level

A student buys, from a shop in her own state, 15 notebooks at ₹60 each (GST 12%) and one school bag for ₹1,250 (GST 18%). Find (a) the total CGST, (b) the total SGST, (c) the amount of the bill.

Try it first, then show the solutionSolution

Notebooks: taxable value $= 15 \times 60 = 900$ ; GST $= 12%$ of $900 = 108$ ; CGST $= 54$ .
Bag: taxable value $= 1250$ ; GST $= 18%$ of $1250 = 225$ ; CGST $= 112.50$ .
Total CGST $= 54 + 112.50 = 166.50$ ; total SGST is the same, ₹166.50.
Bill $= (900 + 1250) + 166.50 + 166.50 = 2150 + 333 = 2483$ .

Answer: (a) ₹166.50 (b) ₹166.50 (c) ₹2,483

Example 3: Taxable value from the CGST · 3 marks · Short answerHarder board level

For an intra-state sale, the CGST on an article is ₹81 and the rate of GST is 18%. Find (a) the taxable value of the article, (b) the amount paid by the customer.

Try it first, then show the solutionSolution

CGST is charged at $\frac{18}{2} = 9%$ of the taxable value $V$ .
$\frac{9}{100} \times V = 81 \Rightarrow V = \frac{81 \times 100}{9} = 900$ .
GST $= 2 \times 81 = 162$ ; amount paid $= 900 + 162 = 1062$ .

Answer: (a) ₹900 (b) ₹1,062

Example 4: An unknown price from the total SGST · 4 marks · Short answerHarder board level

A customer buys two articles from a shop in the same state. The first has a taxable value of ₹1,200 and GST at 12%; the second has a taxable value of ₹x and GST at 18%. The total SGST on the bill is ₹162. Find x and the amount of the bill.

Try it first, then show the solutionSolution

SGST on the first article $= 6%$ of $1200 = 72$ .
SGST on the second $= 9%$ of $x = 0.09 x$ .
$72 + 0.09 x = 162 \Rightarrow 0.09 x = 90 \Rightarrow x = 1000$ .
Total GST $= 2 \times 162 = 324$ ; bill $= 1200 + 1000 + 324 = 2524$ .

Answer: x = 1000, that is ₹1,000; the bill is ₹2,524.

Example 5: A cut in the GST rate · 4 marks · Short answerHOTS / competency

The GST rate on an article is reduced from 28% to 18%. In an intra-state sale, the SGST on the article falls by ₹225 as a result. Find (a) the taxable value of the article, (b) the amount paid by a customer after the cut.

Try it first, then show the solutionSolution

SGST rate falls from $14%$ to $9%$ , a fall of $5%$ of the taxable value $V$ .
$\frac{5}{100} \times V = 225 \Rightarrow V = 4500$ .
After the cut: GST $= 18%$ of $4500 = 810$ , so the amount paid $= 4500 + 810 = 5310$ .
Check: SGST before $= 14%$ of $4500 = 630$ ; after $= 405$ ; fall $= 225$ .

Answer: (a) ₹4,500 (b) ₹5,310

Example 6: Case study: spotting an error in a bill · 4 marks · Case-basedHOTS / competency

A shop in Pune sells a pair of shoes for ₹1,450 (GST 12%) and 8 pairs of socks at ₹120 a pair (GST 18%) to a customer in Pune. The shop's bill shows CGST ₹346.80, SGST ₹346.80 and a total of ₹3,103.60.
(a) Find the correct CGST and SGST.
(b) Find the correct bill amount.
(c) What mistake did the shop make?

Try it first, then show the solutionSolution

Shoes: GST $= 12%$ of $1450 = 174$ , so CGST $= 87$ .
Socks: taxable value $= 8 \times 120 = 960$ ; GST $= 18%$ of $960 = 172.80$ , so CGST $= 86.40$ .
(a) Total CGST $= 87 + 86.40 = 173.40$ ; SGST $= 173.40$ .
(b) Bill $= 1450 + 960 + 2 \times 173.40 = 2410 + 346.80 = 2756.80$ .
(c) The shop's CGST, ₹346.80, is exactly the whole GST, $174 + 172.80$ . So the shop charged the full GST as CGST and again as SGST: $2410 + 2 \times 346.80 = 3103.60$ .

Answer: (a) CGST ₹173.40, SGST ₹173.40 (b) ₹2,756.80 (c) The shop charged the whole GST as CGST and again as SGST, so the customer was charged double the tax.

Where students lose marks in CGST and SGST in an Intra-state Sale

The slips examiners see most often, and what to write instead.

Mistake: Taking a CGST amount as the whole GST
CGST is only half of the tax, so the rate comes out half its true value.
Wrong working
CGST = ₹120 on ₹2,000, so GST rate $= \frac{120}{2000} \times 100 = 6%$ .
Right working
GST $= 2 \times 120 = 240$ , so the rate $= \frac{240}{2000} \times 100 = 12%$ .
Do this: Double a CGST or SGST amount before using it.
Usually costs: The whole MCQ; the examiners named this error for 2024 Q1(i).
Mistake: Adding only the CGST rate to the price
The buyer pays both CGST and SGST.
Wrong working
CGST at 4% on ₹1,375: price $= 1375 \times 1.04 = 1430$ .
Right working
GST rate $= 8%$ : price $= 1375 \times 1.08 = 1485$ .
Do this: Write 'GST rate = 2 × CGST rate' before multiplying.
Usually costs: The MCQ mark; this was the trap in 2025 Q1(xiii).
Mistake: Applying a rate to the price of one unit
Tax is charged on the taxable value of the whole quantity bought.
Wrong working
15 notebooks at ₹60: GST $= 12%$ of $60 = 7.20$ .
Right working
GST $= 12%$ of $(15 \times 60) = 12%$ of $900 = 108$ .
Do this: Multiply price by quantity first, then apply the rate.
Usually costs: Method and answer marks for that item and the total.
Mistake: Stopping at the GST and not finding the bill
Bill questions usually ask for the total amount including tax as a separate part.
Wrong working
Total CGST ₹166.50, total SGST ₹166.50. (Stops.)
Right working
Bill $= 2150 + 166.50 + 166.50 = ₹2, 483$ .
Do this: Tick off each part (a), (b), (c) as you answer it.
Usually costs: 1 mark in a 3-mark question.

Exam tips

Write 'Intra-state sale, so CGST = SGST = ½ GST' as your first line; it shows the examiner you know the rule.
In 2024 Q1(i) the CGST amount was given and the GST rate asked; the examiners reported that many candidates did not double it and chose 6% instead of 12%.
In 2025 Q1(xiii) the CGST rate was given; the examiners reported candidates who used 4% as the GST rate and chose ₹1,430 instead of ₹1,485.
For bills (like 2024 Q10(i)), draw a table with a row per item; the examiners reported candidates who applied the rate to the price of one unit.
Keep paise exact (₹112.50) until the final line; round to the nearest rupee or ₹10 only when the question says so.

Practice questions on CGST and SGST in an Intra-state Sale

Write each answer on paper first. Open the hint only if you are stuck, and the answer only when you have finished.

Q1 · 1 mark · MCQBoard level
In an intra-state sale of an article on which GST is 5%, the rate of CGST is:
(a) 5%
(b) 2.5%
(c) 10%
(d) 1.25%
Hint
The GST rate is shared equally between the Centre and the state.
Answer
(b) 2.5%
Q2 · 3 marks · Short answerBoard level
The taxable value of a washing machine is ₹3,600 and the GST rate is 28%. The sale is within one state. Find the CGST, the SGST and the amount paid.
Hint
CGST and SGST are each 14% of ₹3,600.
Answer
CGST = SGST = 14% of 3600 = ₹504; amount paid = 3600 + 504 + 504 = ₹4,608.
Q3 · 1 mark · MCQHarder board level
In an intra-state sale, the SGST on an article is ₹63 and the rate of GST is 18%. The amount paid by the customer is:
(a) ₹763
(b) ₹826
(c) ₹889
(d) ₹952
Hint
SGST is 9% of the taxable value.
Answer
(b) ₹826. Taxable value $= \frac{63 \times 100}{9} = 700$ ; amount $= 700 + 63 + 63 = 826$ .
Q4 · 3 marks · Short answerHarder board level
A shop in Chennai sells 3 towels at ₹350 each (GST 12%) and a mixer for ₹2,400 (GST 18%) to a customer in Chennai. Find the total CGST and the amount of the bill.
Hint
Find each item's GST, then halve.
Answer
Towels: 1050, GST 126, CGST 63. Mixer: GST 432, CGST 216. Total CGST = ₹279 (SGST also ₹279). Bill = 1050 + 2400 + 558 = ₹4,008.
Q5 · 1 mark · Assertion-reasonHarder board level
Assertion (A): In an intra-state sale with GST at 12%, if the SGST is ₹90, the amount paid is ₹840.
Reason (R): In an intra-state sale, CGST and SGST are each half of the GST.
(a) (A) is true and (R) is false.
(b) (A) is false and (R) is true.
(c) Both (A) and (R) are true, and (R) is the correct explanation for (A).
(d) Both (A) and (R) are true, but (R) is not the correct explanation for (A).
Hint
SGST is 6% of the taxable value; find the taxable value first.
Answer
(b). Taxable value $= \frac{90 \times 100}{6} = 1500$ , so the amount paid is $1500 + 180 = ₹1, 680$ , not ₹840. (R) is true.
Q6 · 3 marks · Short answerHarder board level
In an intra-state sale, the CGST and SGST together come to ₹540 and the customer pays ₹3,540 in all. Find the taxable value and the rate of CGST.
Hint
CGST + SGST is the whole GST.
Answer
Taxable value = 3540 − 540 = ₹3,000. GST rate $= \frac{540}{3000} \times 100 = 18%$ , so the CGST rate is 9%.
Q7 · 4 marks · Short answerHOTS / competency
A customer buys some items at 12% GST and some at 18% GST from a shop in her own state. The total taxable value is ₹5,000 and the total CGST is ₹375. Find the taxable value of the items in each rate group.
Hint
Let the 18% group be ₹y; CGST rates are 6% and 9%.
Answer
$0.06 (5000 - y) + 0.09 y = 375 \Rightarrow 300 + 0.03 y = 375 \Rightarrow y = 2500$ . So ₹2,500 at 12% and ₹2,500 at 18%.

Test your recall

Answer in your head or on paper first, then open the card. Pulling an answer out of memory makes it stick far better than re-reading.

1.GST on an article is 18%. What are the CGST and SGST rates in an intra-state sale?Show answer
9% each.
2.The CGST on an article is ₹75. What is the total GST?Show answer
₹150.
3.Taxable value ₹500, GST 12%, intra-state sale. Find the SGST.Show answer
6% of 500 = ₹30.
4.SGST of ₹45 is charged at GST 18%. What is the taxable value?Show answer
$\frac{45 \times 100}{9} = ₹500$ .
5.Who receives the CGST, and who receives the SGST?Show answer
The Central government receives the CGST; the state government receives the SGST.
6.Does a buyer pay more in an intra-state sale than in an inter-state sale of the same article?Show answer
No. CGST + SGST equals the IGST, so the amount paid is the same.

CGST and SGST in an Intra-state Sale: frequently asked questions

What is the difference between CGST and SGST?

Both are charged in a sale within one state, each at half the GST rate and on the same taxable value. CGST is collected for the Central government and SGST for the state government. The amounts are always equal.

If CGST is 9%, what is the GST rate?

18%. In an intra-state sale the GST rate is twice the CGST rate, because the SGST is charged at the same 9%.

Is CGST charged on the marked price or on the selling price?

On the taxable value, which is the selling price after any discount. When there is no discount, the taxable value equals the marked price.

Will the GST rates be given in the ICSE exam?

Yes. The CISCE syllabus says that the different rates on different types of items will be provided, so you never need to memorise rates. You must know how to split and use them.

How do I find the taxable value if only the SGST is given?

Divide the SGST by half the GST rate and multiply by 100. For example, SGST of ₹54 at GST 12% gives a taxable value of 54 × 100 ÷ 6 = ₹900.