Interstate Sales
When your customer is in a different state, you charge IGST instead of CGST+SGST. Learn the exact rules, how to determine place of supply, and see a filled sample inter-state invoice.
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Invoice Details
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Place of Supply
| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
Notes
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| Scenario | Tax Type | Example (18% GST) |
|---|---|---|
| Mumbai supplier → Pune buyer (both Maharashtra) | CGST 9% + SGST 9% | ₹9,000 + ₹9,000 on ₹1,00,000 |
| Mumbai supplier → Bengaluru buyer (MH → KA) | IGST 18% | ₹18,000 on ₹1,00,000 |
| Delhi supplier → Noida buyer (both registered in Delhi) | CGST 9% + SGST 9% | ₹9,000 + ₹9,000 |
| Chennai supplier → Hyderabad buyer (TN → TS) | IGST 18% | ₹18,000 |
| Export (India supplier → overseas buyer) | Zero-rated (0% IGST) | No tax with LUT bond |
Scenario: IT services company in Hyderabad (Telangana) invoices a client in Bengaluru (Karnataka).
| Invoice Field | Value |
|---|---|
| Invoice No. | HYD/2026-27/074 |
| Date | 07 May 2026 |
| Supplier | TechFlow Solutions LLP — Madhapur, Hyderabad 500081, Telangana |
| Supplier GSTIN | 36AABCT9876P1ZK |
| Buyer | Nexus Analytics Pvt. Ltd. — Whitefield, Bengaluru 560066, Karnataka |
| Buyer GSTIN | 29AABCN5432Q1ZM |
| Place of Supply | 29 — Karnataka (different state → IGST applies) |
| Service | Data Analytics & Dashboard Development (SAC 998314) |
| Taxable Value | ₹2,50,000 |
| IGST @ 18% | ₹45,000 |
| Invoice Total | ₹2,95,000 |
| Amount in Words | Rupees Two Lakh Ninety-Five Thousand Only |
IGST applies when the supplier state and place of supply (buyer state) are different — this is an inter-state supply. For example, Maharashtra supplier → Karnataka buyer = IGST at the full rate. Same state = CGST + SGST at half rate each.
For goods: generally the delivery location. For services: the registered state of the buyer. The place of supply state code appears on the invoice and determines intra-state vs inter-state classification.
CGST + SGST are split taxes for intra-state supplies. IGST is the full rate for inter-state. For 18% GST: intra-state = CGST 9% + SGST 9%; inter-state = IGST 18%. IGST goes to the Centre and is shared with the destination state.
No. A single GST registration covers all inter-state sales. You only need multi-state registration if you have a physical business presence (office, warehouse, employees) in multiple states.
Yes. IGST ITC can be used against output IGST, CGST, or SGST liability — in that order. IGST credit is the most flexible input credit available.
Select your state and buyer state in the generator above — IGST is calculated automatically. Free, no login.