GST on a bill: CGST, SGST and IGST, and how to check it
Updated: 17 October 2026
GST is part of the price of most things you buy. Here is how to read it on a bill, and how to spot a bill that is not right.
The MRP already includes GST
Packed goods carry an MRP that includes all taxes, so a shop may not add GST on top of it. For services and things sold loose, such as a restaurant meal or a repair, GST is often added at the bottom of the bill.
CGST and SGST, or IGST
When the seller is in your state, the GST is split into two equal halves: CGST for the Centre and SGST for the state. 18% shows as 9% + 9%. When the seller is in another state, as with many online orders, the bill shows the whole 18% as IGST. The total is the same.
The rates
Since 22 September 2025 most goods and services are taxed at 5% or 18%, a short list of luxury and sin goods at 40%, and some essentials at 0%. Gold, silver and jewellery stay at 3%. Rates can change at a GST Council meeting; the bill shows the rate the seller applied.
Check the seller
A shop that charges GST must print its 15-character GSTIN on the bill. You can look up any GSTIN on the GST portal's Search Taxpayer page to see the business name and whether the number is active. A shop under the composition scheme may not charge you GST; its bill should say it is not allowed to collect tax.
Do the sums yourself
- GST on a price before tax = price × rate ÷ 100.
- Price before tax, from a price with GST = price × 100 ÷ (100 + rate).
The GST calculator does both and splits the tax into CGST and SGST or IGST. For sale offers, use the discount calculator.