UTGST Calculator – Calculate UTGST Online India

A UTGST calculator will help you calculate the amount of Union Territory Goods and Services tax (UTGST) to pay on taxable goods and services in India. This online tool will make it easy to calculate the amount.

What is UTGST?

Union Territory Goods and Services Tax (UTGST) is a type of tax within the Goods and Services Tax (GST) system in India. It was implemented on 1st July 2017. UTGST is generally applied to supplies of goods and services made within a Union Territory without its own legislature. The Central Goods and Services Tax (CGST) will also be charged.

Generally, the total amount of GST will be split evenly into two parts. So if there is a 18% GST rate, there will be a 9% CGST and UTGST rate.

UTGST is charged on taxable supplies within a Union Territory. These include Chandigarh, Ladakh, Lakshadweep, Andaman and Nicobar Islands, and Dadra and Nagar Haveli and Daman and Diu. However, Union Territories with their own legislature (Delhi, Jammu and Kashmir and Puducherry) generally follow the SGST rules.

To calculate the amount of UTGST you need to pay using an online calculator, simply enter the taxable amount and select the GST rate. This will give you an instant result showing how much UTGST you need to pay. You can also use it to find out how much CGST you need to pay, and total amount of GST.

If you run a shop in a Union Territory, sell goods locally, offer services, or issue invoices for your business, this calculator will make it easy to calculate basic taxes.

How To Use A UTGST Calculator

Our online tool makes it easy to calculate the amount of GST in a Union Territory. No advanced knowledge of accounting or taxation is needed.

Simply follow these steps.

Enter the taxable amount. This is the original price of the good/service before tax.

Select the percentage of GST.

Click calculate to determine how much Union Territory tax you need to pay.

You will now be shown how much UTGST you need to pay. This will depend on the rate.

If you have a taxable supply within a Union Territory, the CGST will generally match the amount of UTGST.

Check how much total GST you need to pay.

Finally, see how much you will need to pay in total.

For example, if you have a taxable amount of ₹10,000 and a total GST rate of 18%, you will generally pay 9% for UTGST. This will show as ₹900.

UTGST Calculator Formula

The formula to calculate UTGST will depend on the taxable amount and rate.

UTGST Amount

If you have a taxable supply within a Union Territory, the UTGST rate will generally be 50% of the total GST rate.

UTGST Rate = Total GST Rate / 2

UTGST Amount = (Taxable Amount x UTGST Rate) / 100

For example, if you have a total GST rate of 18%.

UTGST Rate = 18 / 2

UTGST Rate = 9%

If you have a taxable amount of ₹20,000.

UTGST Amount = (20,000 x 9) / 100

UTGST Amount = ₹1,800

Total GST

If you have a taxable supply within a Union Territory.

Total GST = CGST + UTGST

As both amounts are generally the same.

Total GST = UTGST x 2

Final Amount

To calculate the final amount after adding the GST.

Final Amount = Taxable Amount + CGST + UTGST

OR

Final Amount = Taxable Amount + Total GST

GST Inclusive UTGST

If the price of the good/service already includes GST, you can use the formula below.

UTGST Amount = Inclusive Amount x UTGST Rate / (100 + Total GST Rate)

For example, if you have a total GST rate of 18%, and an inclusive amount of ₹23,600.

UTGST = (23,600 x 9%) / 118

UTGST Amount = ₹1,800

Example Calculation

Let’s take a look at how a UTGST calculator will work with an example.

Imagine you run an electronics shop in Chandigarh. You sell electronic goods worth ₹30,000 (before GST) to a customer in the same Union Territory. There is a total GST rate of 18%.

As this is a taxable supply within a Union Territory, you will generally pay both CGST and UTGST.

UTGST Rate

UTGST Rate = 18% / 2

UTGST Rate = 9%

UTGST Amount

UTGST = (30,000 x 9%) / 100

UTGST = ₹2,700

CGST Amount

CGST = (30,000 x 9%) / 100

CGST = ₹2,700

Total GST

Total GST = ₹2,700 + ₹2,700

Total GST = ₹5,400

Final Amount

Final Amount = ₹30,000 + ₹5,400

Final Amount = ₹35,400

Below shows the full calculation.

Item Amount

Taxable Amount ₹30,000

Total GST Rate 18%

UTGST Rate 9%

UTGST Amount ₹2,700

CGST Rate 9%

CGST Amount ₹2,700

Total GST ₹5,400

Final Amount ₹35,400

Understanding Your Results

Once you’ve entered the taxable amount and GST rate, you will see a variety of results.

• Taxable Amount – This is the original amount of the good/service.
• Total GST Rate – This is the total percentage of GST to pay.
• UTGST Rate – This is how much GST will be paid as Union Territory GST.
• UTGST Amount – This is the actual amount of UTGST to pay.
• CGST Amount – This is the amount of central tax to pay for a taxable supply within a Union Territory.
• Total GST – This is the total amount of GST to pay.
• Final Amount – This is the total amount to pay after adding the GST.

For example, if you have a taxable amount of ₹50,000 and a total GST rate of 12%, you will generally pay 6% of UTGST. This will show as ₹3,000. You will also pay ₹3,000 of CGST.

Understanding the results will help business owners check their invoices, calculate selling prices and understand how much tax they will be paying.

Factors Affecting UTGST Calculation

There are various factors that can affect the amount of UTGST.

• Applicable GST Rate – The UTGST rate will depend on the total GST rate. For a taxable supply within a Union Territory, this will generally be 50% of the total GST rate.
• Taxable Amount – The UTGST amount will depend on how much taxable amount there is. The higher the amount, the higher the UTGST will be.
• Location – UTGST will generally be applied to taxable supplies within a Union Territory. If the supplier is in a Union Territory without its own legislature, the UTGST will apply. Knowing where the supplier and goods/services are being supplied to will help determine what tax to pay.
• Product/Service Type – Different goods and services will have different GST rates. HSN/SAC codes will help determine what rate to pay.
• Discounts – If there are any eligible discounts, these may reduce the taxable amount if they meet the requirements set out in GST law.
• Extra Charges – Extra charges such as packing, transport, insurance etc. may be added to the taxable amount.
• Exempt/Nil/Zero Rated Goods/Services – Some goods/services may be exempt, nil rated, zero rated or have special GST rules.

Benefits of Using A UTGST Calculator

There are many benefits to using an online UTGST calculator.

• Quick To Calculate – It will instantly tell you how much Union Territory GST you need to pay.
• Time Saving – If you’re a shopkeeper, wholesaler or accountant, you can quickly calculate how much UTGST to pay.
• Minimise Errors – As the calculations are done automatically, this will reduce errors.
• Useful For Local Businesses – If you’re a retailer, manufacturer, distributor or service provider, you can calculate how much UTGST to pay on a taxable supply within a Union Territory.
• Helps With Invoices – You can calculate the UTGST and CGST separately to understand how much GST you need to pay.
• Helps With Accounting – Accountants and finance professionals can use this to double-check basic GST calculations.
• Helps Customers Understand Tax – Customers can see how much Union Territory tax they are paying.
• Free To Use – Simply use this online tool whenever you need.

Accuracy, Assumptions & Limitations

The calculator will give you an accurate mathematical result based on the taxable amount and UTGST rate. As long as you select the correct GST rate and taxable amount, the results will be accurate.

The calculator will generally assume that you are making a taxable supply within a Union Territory. This means you will need to pay UTGST and CGST. For a taxable supply, the UTGST rate will generally be 50% of the total GST rate.

Not all Union Territories will have UTGST. Union Territories with their own legislature (Delhi, Jammu and Kashmir and Puducherry) will generally follow the SGST rules. Inter-state supplies will generally incur IGST.

The calculator will not automatically check if you have the correct HSN/SAC code, exemptions and latest Government GST notices. It may not include eligible discounts, extra charges, reverse charge and special valuation rules.

Businesses should always make sure they are following the correct GST rules. If needed, speak to a qualified tax professional.

FAQs

What is a UTGST Calculator?

A UTGST calculator will help you calculate how much Union Territory Goods and Services Tax you need to pay on eligible goods and services in India. Simply enter the taxable amount and UTGST rate.

How Do I Calculate UTGST In India?

To calculate UTGST, multiply the taxable amount by the UTGST rate, then divide by 100. For example, if you have a taxable amount of ₹10,000 and a UTGST rate of 9%, you will pay ₹900.

What Is The Difference Between UTGST & SGST?

UTGST is applied to taxable supplies within a Union Territory without its own legislature. Whereas SGST is applied to intra-state supplies in states and Union Territories with their own legislature. Both generally go hand-in-hand with CGST.

Which Union Territories Are Included In UTGST?

UTGST will generally be applied to Chandigarh, Ladakh, Lakshadweep, Andaman and Nicobar Islands, and Dadra and Nagar Haveli and Daman and Diu. Union Territories with their own legislature (Delhi, Jammu and Kashmir and Puducherry) will generally follow the SGST rules.

How Do I Calculate 9% UTGST?

To calculate 9% UTGST, multiply the taxable amount by 9, then divide by 100. For example, if you have a taxable amount of ₹20,000, you will pay ₹1,800.

Is UTGST Always Half Of The Total GST Rate?

If you have a taxable supply within a Union Territory, the UTGST will generally be 50% of the total GST rate. The other 50% will be CGST. Always make sure to check the GST rules and what type of supply you have.

Is The Online UTGST Calculator Free?

Yes! Our online UTGST calculator is completely free to use. Simply enter the taxable amount, select the GST rate and instantly see how much UTGST you need to pay, along with the CGST and total tax.