Kerala GST Calculator 2026
Calculate CGST, SGST, and IGST for transactions in Kerala. Registration threshold: ₹20 Lakhs.
Calculate GST for Kerala
Enter your transaction amount and GST rate to instantly calculate CGST, SGST (for intra-state) or IGST (for inter-state transactions).
Open Kerala GST CalculatorGST in Kerala — Complete Guide
The Goods and Services Tax (GST) in Kerala follows India's unified indirect tax system implemented on July 1, 2017. Kerala (KL) has a GST registration threshold of ₹20 Lakhs annual turnover.
GST Structure in Kerala
When you make a sale within Kerala (intra-state), the GST is split equally between CGST (Central GST) and SGST (Kerala State GST). For example, on an 18% GST item:
- CGST: 9% goes to the Central Government
- SGST: 9% goes to Kerala State Government
For inter-state sales (from Kerala 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 Kerala
- 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 Kerala (2026)
Here is how GST applies to a ₹10,000 base value at each slab for an intra-state sale within Kerala, split equally into CGST (central) and SGST (Kerala).
| 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 Kerala, the same total is charged as a single IGST line instead of CGST + SGST.
Kerala GST Registration Requirements
Businesses in Kerala must register for GST if:
- Annual turnover exceeds ₹20 Lakhs
- Making inter-state taxable supplies
- Selling through e-commerce platforms
- Input service distributors
Kerala GST FAQs
When is GST registration mandatory in Kerala?
Businesses in Kerala (KL) 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 Kerala?
At the standard 18% rate, a ₹10,000 intra-state sale in Kerala 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 Kerala?
For sales within Kerala, GST is split into CGST (to the central government) and SGST (to Kerala). For sales from Kerala to another state, a single IGST is charged instead and later shared with the destination state.