Q.A dealer in Tamil Nadu sells goods worth ₹50,000 to a customer within Tamil Nadu (an intra-state sale). GST is charged at an illustrative rate of 18%. Compute the CGST and SGST payable.

Since this is a sale within the same state, the total 18% GST must be split evenly into CGST and SGST — 9% each. …

Since the sale is intra-state (within Tamil Nadu), CGST and SGST apply together, each at half the total illustrative GST rate.

Step 1 — Total GST:

Total GST = Sale value × Rate = ₹50,000 × 18% = ₹9,000

Step 2 — Split equally between CGST and SGST:

CGST = 9% × ₹50,000 = ₹4,500

SGST = 9% × ₹50,000 = ₹4,500 …

Compute total GST as sale value × combined rate, then split the combined rate equally into CGST and SGST (since it is an intra-state sale), and cross-check by re-adding the …

Charging the full 18% as BOTH CGST and SGST (i.e. doubling the tax to ₹18,000) instead of splitting the single 18% combined rate into two 9% halve …