GST calculation depends upon the combination of the shipping origin and shipping destination as shown below:
Business State (Shipping Origin) |
Shipping Destination |
Calculated GST |
State |
Same State |
CGST + SGST |
State |
Different State/Union Territory |
IGST |
Union Territory |
Same Union Territory |
CGST + UTGST |
Union Territory |
Different State/Union Territory |
IGST |