GST resources
SGST, the state half.
SGST (or UTGST in union territories) is charged alongside CGST on every intra-state supply, each at half the GST rate.
Example
| Item | Value |
|---|---|
| Taxable value | ₹5,000 |
| GST rate | 12% |
| CGST 6% | ₹300 |
| SGST 6% | ₹300 |
| Total | ₹5,600 |
Set-off
SGST credit sets off against SGST and IGST, not CGST.
How TripleBill helps
TripleBill applies GST correctly on every invoice and prepares GSTR-1, GSTR-3B and HSN summaries from your books.
This page is general information about GST in India, not tax advice. Rates, thresholds and rules change; confirm with the GST portal or a chartered accountant before acting.
Frequently asked questions
What is UTGST?+
The equivalent of SGST in union territories without a legislature.
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