Q.A trader in Guntur, Andhra Pradesh, sells goods worth ₹15,000 (before tax) to a buyer in Kurnool, also within Andhra Pradesh. The GST rate applicable to these goods is 18%. Compute the CGST, the SGST, and the total invoice value the buyer must pay.

Since both the trader and the buyer are within Andhra Pradesh, this is an intra-state supply, taxed as CGST and SGST at 9% each.

Split the 18% rate equally into CGST and SGST since this is an intra-state supply, then add both to the goods' value.

Step 1 — Identify the nature of supply. Both the trader (Guntur) and the buyer (Kurnool) are within Andhra Pradesh, so this is an intra-state supply, taxed under CGST and SGST together, at half the total rate each.

Step 2 — Split the rate. The total GST rate is 18%, so CGST = 9% and SGST = 9%.

Step 3 — Compute each tax.

• CGST = ₹15,000 × 9% = ₹1,350.
• SGST = ₹15,000 × 9% = ₹1,350.
• Total GST = ₹1,350 + ₹1,350 = ₹2,700 (independently cross-checked: ₹15,000 × 18% = ₹2,700 — matches).

Step 4 — Compute the total invoice value. Total invoice value = Value of goods + Total GST = ₹15,000 + ₹2,700 = ₹17,700.