Assam GST Calculator 2026
Calculate CGST, SGST, and IGST for transactions in Assam. Registration threshold: ₹20 Lakhs.
Calculate GST for Assam
Enter your transaction amount and GST rate to instantly calculate CGST, SGST (for intra-state) or IGST (for inter-state transactions).
Open Assam GST CalculatorGST in Assam — Complete Guide
The Goods and Services Tax (GST) in Assam follows India's unified indirect tax system implemented on July 1, 2017. Assam (AS) has a GST registration threshold of ₹20 Lakhs annual turnover.
GST Structure in Assam
When you make a sale within Assam (intra-state), the GST is split equally between CGST (Central GST) and SGST (Assam State GST). For example, on an 18% GST item:
- CGST: 9% goes to the Central Government
- SGST: 9% goes to Assam State Government
For inter-state sales (from Assam to another state), IGST (Integrated GST) of 18% is charged instead, which is later distributed between central and destination state governments.
GST Rates Applicable in Assam
- 0% (Exempt): Essential items like fresh food, healthcare services
- 5%: Basic necessities, economy hotel stays, transport
- 12%: Standard goods, processed food, business class travel
- 18%: Most services, electronics, standard goods
- 28%: Luxury items, automobiles, tobacco
GST Breakdown Examples for Assam (2026)
Here is how GST applies to a ₹10,000 base value at each slab for an intra-state sale within Assam, split equally into CGST (central) and SGST (Assam).
| GST rate | Base value | CGST | SGST | Total GST | Invoice total |
|---|---|---|---|---|---|
| 5% | ₹10,000 | ₹250 (2.5%) | ₹250 (2.5%) | ₹500 | ₹10,500 |
| 12% | ₹10,000 | ₹600 (6%) | ₹600 (6%) | ₹1,200 | ₹11,200 |
| 18% | ₹10,000 | ₹900 (9%) | ₹900 (9%) | ₹1,800 | ₹11,800 |
| 28% | ₹10,000 | ₹1,400 (14%) | ₹1,400 (14%) | ₹2,800 | ₹12,800 |
For inter-state sales from Assam, the same total is charged as a single IGST line instead of CGST + SGST.
Assam GST Registration Requirements
Businesses in Assam must register for GST if:
- Annual turnover exceeds ₹20 Lakhs
- Making inter-state taxable supplies
- Selling through e-commerce platforms
- Input service distributors
Assam GST FAQs
When is GST registration mandatory in Assam?
Businesses in Assam (AS) must register for GST once annual turnover crosses ₹20 Lakhs. Registration is also required for inter-state supplies and e-commerce sellers regardless of turnover.
How much GST is charged on a ₹10,000 sale in Assam?
At the standard 18% rate, a ₹10,000 intra-state sale in Assam carries ₹1,800 GST — split as ₹900 CGST and ₹900 SGST — for a ₹11,800 invoice total.
What is the difference between CGST, SGST and IGST in Assam?
For sales within Assam, GST is split into CGST (to the central government) and SGST (to Assam). For sales from Assam to another state, a single IGST is charged instead and later shared with the destination state.