On Purchase of goods within State, CGST and SGST will be charged.
On sales of goods on off side state, IGST will be charged.
What will be Rate of IGST?
IGST Rates=CGST Rate+SGST Rate
Suppose CGST Rate is 2.5% and SGST Rate is 2.5%
Sales Amount Outside State 100000
Purchase Amount Outside State 60000
Calculate GST Payable
Since Goods are sold Outside State,IGST will be charged
Rate of IGST=CGST+SGST=9%+9%=18%