Dual GST for supply of goods and services within State
Types of GST in India- CGST, SGST, IGST and UTGST
- SGST – State Goods & Services Tax
- UTGST – Union Territory Goods and Services Tax
- CGST – Central Goods & Services Tax
- IGST – Integrate Goods & Services Tax
SGST / UTGST and CGST
The SGST or UTGST and CGST shall be collected on outward intra-state supply of goods or Services by the supplier and paid to government by every Taxable Person
IGST
The IGST shall be collected on outward inter-state supply of goods or Services by the supplier and paid to government by every Taxable Person
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