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