OD • India

Odisha GST Calculator 2026

Calculate CGST, SGST, and IGST for transactions in Odisha. Registration threshold: ₹20 Lakhs.

State Code
OD
Registration Threshold
₹20 Lakhs
Standard GST Rate
18%

Calculate GST for Odisha

Enter your transaction amount and GST rate to instantly calculate CGST, SGST (for intra-state) or IGST (for inter-state transactions).

Open Odisha GST Calculator

GST in Odisha — Complete Guide

The Goods and Services Tax (GST) in Odisha follows India's unified indirect tax system implemented on July 1, 2017. Odisha (OD) has a GST registration threshold of ₹20 Lakhs annual turnover.

GST Structure in Odisha

When you make a sale within Odisha (intra-state), the GST is split equally between CGST (Central GST) and SGST (Odisha State GST). For example, on an 18% GST item:

  • CGST: 9% goes to the Central Government
  • SGST: 9% goes to Odisha State Government

For inter-state sales (from Odisha 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 Odisha

  • 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 Odisha (2026)

Here is how GST applies to a ₹10,000 base value at each slab for an intra-state sale within Odisha, split equally into CGST (central) and SGST (Odisha).

GST rateBase valueCGSTSGSTTotal GSTInvoice 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 Odisha, the same total is charged as a single IGST line instead of CGST + SGST.

Odisha GST Registration Requirements

Businesses in Odisha must register for GST if:

  • Annual turnover exceeds ₹20 Lakhs
  • Making inter-state taxable supplies
  • Selling through e-commerce platforms
  • Input service distributors

Odisha GST FAQs

When is GST registration mandatory in Odisha?

Businesses in Odisha (OD) 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 Odisha?

At the standard 18% rate, a ₹10,000 intra-state sale in Odisha 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 Odisha?

For sales within Odisha, GST is split into CGST (to the central government) and SGST (to Odisha). For sales from Odisha to another state, a single IGST is charged instead and later shared with the destination state.