Igst or cgst or sgst.

This discussion explores the complexities of Goods and Services Tax (GST) application, specifically differentiating between IGST, CGST, and SGST. It addresses a scenario involving goods procured and exported from Gujarat, with services also rendered within Gujarat, but the exporter located in Maharashtra. The core question is determining the correct tax liability (SGST or IGST) and the relevant legal provisions under the IGST Act.