Public demo · no sign-up
See a determination, not just a rate
This runs the same sequence the platform applies to every transaction line: establish the place of supply, decide who is liable, then apply the rate — and show the provision it rests on. Standard statutory rates as of 1 January 2026.
Supplier state differs from the place of supply.
A registered recipient can self-account under reverse charge.
Notified supply or category where the recipient pays the tax.
Determination
Intra-state supply — CGST and SGST/UTGST apply
- Liable party
- Supplier
- Taxable amount
- ₹1,00,000.00
- CGST @ 9%
- ₹9,000.00
- SGST / UTGST @ 9%
- ₹9,000.00
- Total payable
- ₹1,18,000.00
Rule relied on
CGST Act 2017, s.8 (intra-state supply); SGST/UTGST charged at an equal rate
Reasoning
Supplier and place of supply are in the same state, so the liability splits equally between the centre and the state.
This demo covers standard rates and the common place-of-supply cases. It is a demonstration of method, not tax advice, and it does not cover reduced rates, exemptions, special schemes or the contractual facts that can change an answer. The platform handles reduced-rate mapping, triangulation, chain supplies and OSS/IOSS thresholds — ask to see those on your own data.