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