Q.Choose the correct option: For an intra-state supply of goods, the GST charged is split into —

Whether GST is split into CGST+SGST or charged as IGST depends entirely on whether the supply crosses a state border.

CGST is the Centre's share and SGST the State's share of the same tax; IGST applies only to inter-state supplies.

The key fact is that the type of supply decides the components.

• (a) CGST and IGST — wrong; CGST and IGST are never charged together on one supply.
• (b) CGST and SGST — correct. For an intra-state supply (buyer and seller in the same state) the GST is split equally into CGST (Central share) and SGST (State share); at 18% that is 9% + 9%.
• (c) SGST and IGST — wrong; these are never combined.
• (d) IGST only — this is for an inter-state supply (different states), not an intra-state one.

Remember: same state → CGST + SGST; different states → IGST. Mixing CGST with IGST is the most common error.