Q.Distinguish between CGST and SGST.

CGST and SGST are collected together, at half the total rate each, only on a supply within one State — the difference between them is simply which government collects that half.

The two key differences are the collecting authority and, correspondingly, which government's revenue each becomes.

Central Goods and Services Tax (CGST) is the portion of GST on an intra-state supply that is levied and collected by the CENTRAL Government, and becomes Central Government revenue. State Goods and Services Tax (SGST) is the portion of GST on the SAME intra-state supply that is levied and collected by the STATE Government (Andhra Pradesh, for a supply within Andhra Pradesh), and becomes that State's revenue.

Both are charged together, at exactly half the total applicable GST rate each (for example, 9% CGST + 9% SGST for an 18%-rated item), and both apply ONLY to an intra-state supply — where the supplier and the place of supply are in the same State. On an inter-state supply, neither CGST nor SGST is charged separately; a single combined levy, IGST, applies instead.