Q.A shopkeeper (in Maharashtra) sells goods of taxable value ₹5,000 to a customer within the state. GST is charged at 18%. Find the CGST, the SGST and the total invoice value.

An intra-state sale splits GST into equal CGST and SGST; add the tax to the taxable value.

The sale is within the state (intra-state), so the $18\%$ GST is split equally into CGST and SGST at $9\%$ each.

CGST $=\dfrac{9}{100}\times5000=₹450.$

SGST $=\dfrac{9}{100}\times5000=₹450.$

Total GST $=450+450=₹900$, so the invoice value is

$5000+900=₹5{,}900.$ …

Charging $18\%$ as CGST and another $18\%$ as SGST (double-taxing). For an intra-state sale the single $18\%$ is s …