Types of GST

These are three different legislations enacted to levy and collect GST on supply of goods and services. The CGST is applicable when the goods/services are supplied within the state(intra state). The CGST law charges Central Tax at the notifieds (by the Central Govt.) AND SGST (enacted by respective states) law charges State tax at the notified (by the state govt.) rates. The rates are same on under both the notifications. That means that when goods/services are supplied, the recipient will be charged CGST and SGST at the same rate.

    The IGST is charged by the supplier on inter-state supply of goods and services.This is levied and collected by the Central Govt.  only. There are other prescribed situations (like import) where only IGST is charged irrespective of the port of importation.