GST
CGST and SGST or IGST on a bill
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Facts
Where the supplier and place of supply are in the same state, the bill shows CGST and SGST in equal parts. Where they are in different states, it shows IGST. The total rate is the same.
Provisions and law
- Sec 7, IGST Act 2017Inter-state supply: supplier location and place of supply in different states
- Sec 8, IGST Act 2017Intra-state supply: same state
Analysis
A Delhi shop selling to you in Delhi should charge 9 plus 9 percent, not 18 percent IGST. For you as a consumer the total is the same, but it shows the shop may have set up its billing wrongly. For online orders shipped from another state, IGST is right.
Conclusion
- Check the supplier state on the GSTIN (first two digits).
- Check your delivery state.
- Expect CGST plus SGST if same, IGST if different.
- Ask for correction if wrong, especially for business purchases.
A Savvy can do this for you
Checking GST on a bill: GSTIN validity, rate and tax shown
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