DT Video | GST types | Income tax law and practice
Автор: Ramesh Kumar
Загружено: 2026-01-26
Просмотров: 11
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In India, there are four main types of Goods and Services Tax (GST) designed to handle intra-state and inter-state transactions: CGST, SGST, IGST, and UTGST. These taxes, which include Central GST, State GST, Integrated GST, and Union Territory GST, determine how tax is split between the central and state governments based on the location of the supply
.
CGST (Central Goods and Services Tax): Collected by the Central Government on intra-state sales (e.g., selling goods within Maharashtra).
SGST (State Goods and Services Tax): Collected by the State Government on intra-state sales.
IGST (Integrated Goods and Services Tax): Collected by the Central Government for inter-state transactions, imports, and exports.
UTGST (Union Territory Goods and Services Tax): Applicable to the supply of goods and services in Union Territories (e.g., Chandigarh, Lakshadweep) instead of SGST.
Key Differences:
Intra-state (Same State): CGST + SGST are applied.
Inter-state (Different States): IGST is applied.
Intra-UT (Within Union Territory): CGST + UTGST are applied.
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