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