Q.On a sale of goods by a trader in Vijayawada to a buyer in Visakhapatnam, both within Andhra Pradesh, GST is collected under which head(s)?
(A) IGST alone
(B) CGST alone
(C) CGST and SGST together
(D) UTGST alone

Both cities named are within the same State, Andhra Pradesh — so this is an intra-state supply, taxed under CGST and SGST together.

Because both the supplier (in Vijayawada) and the place of supply (Visakhapatnam) are within the same State, Andhra Pradesh, this is an intra-state supply. On an intra-state supply, GST is collected under two heads simultaneously — Central GST (CGST), collected by the Central Government, and State GST (SGST), collected by the State Government — each at half the total applicable rate.

Option-by-option analysis:

• (A) Incorrect — IGST applies only to inter-state supplies (or imports/exports/SEZ supplies), not to a supply within one State. …