Commerce · Ch 33 — Indirect Taxation
Structure of GST — CGST, SGST/UTGST and IGST
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Structure of GST — CGST, SGST/UTGST and IGST
India follows a dual GST model, since both the Centre and the States/Union Territories have the constitutional power to levy tax on the same taxable supply of goods/services.
| Supply Type | GST Levied | Collected By |
|---|---|---|
| Intra-State Supply | CGST + SGST/UTGST | CGST by the Centre; SGST/UTGST by the State/UT |
| Inter-State Supply | IGST | Centre (apportioned to the destination state) |
- CGST (Central Goods and Services Tax) — levied by the Central Government on an intra-state (within the same state) supply of goods/services.
- SGST (State Goods and Services Tax) / UTGST (Union Territory Goods and Services Tax) — levied by the respective State Government (or Union Territory administration) on the same intra-state supply, simultaneously with CGST.
- IGST (Integrated Goods and Services Tax) — levied by the Central Government on an inter-state (between two different states, or import into India) supply of goods/services; IGST revenue is then apportioned between the Centre and the destination state, consistent with the destination-based principle. …
Definition 1CGST
Central Goods and Services Tax — levied by the Central Government on an intra-state supply of g …
Definition 2SGST/UTGST
State/Union Territory Goods and Services Tax — levied by the respective State Government or UT administration on the same intra-state …
Definition 3IGST
Integrated Goods and Services Tax — levied by the Central Government on an inter-state supply of goods or services (or on imports into India), and apportion …