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