Q.A retailer sells goods worth Rs 4,000 (excluding tax) within the same state, and GST is charged at 18%. Find the total GST amount and its split into CGST and SGST.

Compute the total GST first, then split it equally between CGST and SGST since the supply is intra-state.

Sale price (excluding tax) = Rs 4,000; total GST rate = 18%.

Total GST = 4,000 × 18/100 = Rs 720.

Since this is an intra-state supply, the total rate splits equally: CGST rate = SGST rate = 9% each.

CGST = 4,000 × 9/100 = Rs 360; SGST = 4,000 × 9/100 = Rs 360. …

Alternative — compute CGST and SGST directly at 9% each without first finding the total: 4,000 × 9% = Rs 360 (CGST), 4,000 × 9% = Rs 360 (SGST); their sum, Rs 720, is the …

A common error is halving the RATE incorrectly, or forgetting to split at all and reporting Rs 720 as "CGST" alone. For an intra-state supply, CGST and SGST are always exactly …