Which type of gst {sgst, cgst & igst} applicable

" if we are selling goods within the state then what type of gst will be applicable either sgst & cgst or only sgst."

Ans. SGST + CGST.

"Same in case of sale outside state what type of gst will be applicable.  "

Ans. IGST

Q 8. What type of GST is proposed to be implemented?

Ans. It would be a dual GST with the Centre and States simultaneously levying it on a common tax base. The GST to be levied by the Centre on intra-State supply of goods and / or services would be called the Central GST (CGST) and that to be levied by the States/ Union territory would be called the State GST (SGST)/ UTGST. Similarly, Integrated GST (IGST) will be levied and administered by Centre on every inter-state supply of goods and services.

Q 9. Why is Dual GST required?

Ans. India is a federal country where both the Centre and the States have been assigned the powersto levy and collect taxes t h r ou g h a p p r o p r i a t e legislat ion. Both t h e l e v e l s of Government have distinct responsibilities to perform according to the division of powers prescribed in the Constitution for which they need to raise resources. A dual GST will, therefore, be in keeping with the Constitutional requirement of fiscal federalism.

Q 10. Which authority will levy and administer GST? Ans. Centre will levy and administer CGST & IGST while respective states /UTs will levy and administer SGST/ UTGST.

Read: https://www.aces.gov.in/Documents/faq-on-gst.pdf