{"id":19419,"date":"2022-11-08T11:58:46","date_gmt":"2022-11-08T11:58:46","guid":{"rendered":"http:\/\/34.100.199.175\/?page_id=19419"},"modified":"2023-06-15T10:44:04","modified_gmt":"2023-06-15T10:44:04","slug":"types-of-gst","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/types-of-gst\/","title":{"rendered":"Types of GST"},"content":{"rendered":"<p>[vc_row][vc_column][vc_column_text]<\/p>\n<h1 class=\"zox-post-title left entry-title\" style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Types_Of_GST_In_India\"><\/span>Types Of GST In India<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>[\/vc_column_text][vc_column_text]India is a federal nation with taxation authority granted to the Union and the States. According to the Constitution, both governments have separate responsibilities for which they must raise tax revenue.<\/p>\n<p>The\u00a0<a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/gst-act\/\">Goods and Services Tax Act<\/a>, passed by parliament on March 29, 2017, levies a complete, multi-stage tax on every value addition. The GST Act took effect on July 1, 2017. It is very important because both the Central Government and the State Government depend on indirect tax revenue from the <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/\">GST<\/a>. The tax structures are adopted to allow taxpayers to claim credits against one another, ensuring \u201cOne Nation, One Tax.\u201d[\/vc_column_text][vc_column_text]<div class='ai-viewports ai-viewport-1 ai-insert-15-61729995' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-61729995' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_708333201146 = function(){ai_insert_viewport_code ('ai-insert-15-61729995');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_708333201146 (); else document.addEventListener ('DOMContentLoaded', ai_run_708333201146);\n<\/script>\n<br \/>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2 id=\"h-various-types-of-gst\"><span class=\"ez-toc-section\" id=\"Various_Types_of_GST\"><\/span>Various Types of GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>The Central Goods and Services Tax (CGST)<\/li>\n<li>The State Goods and Services Tax (SGST)<\/li>\n<li>The Integrated Goods and Services Tax (IGST)<\/li>\n<li>The Union Territory Goods and Services Tax (UTGST)<\/li>\n<\/ol>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h3 id=\"h-1-the-state-goods-and-services-tax-sgst\">1. The State Goods and Services Tax (SGST)<\/h3>\n<p>The Goods and Services Tax (GST) administered by a state is the <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/sgst\/\">SGST<\/a>. It applies to transactions occurring within its geographical boundaries. Under the new system, formerly applicable state taxes, including the entertainment tax, value-added tax, and state sales tax, have been obsolete. It may be determined by the transactional worth of a product or the amount the purchaser must pay. When products and services are supplied within a state, businesses must charge their Customers State GST and Central GST.<\/p>\n<p>Because each state has its regulations, the SGST components may vary from state to state. Specific characteristics, like taxable activities, valuation, classification of products and services, and measures, are, on the other hand, uniform across the nation. A portion of the SGST revenue is only available to the state government.<\/p>\n<p><strong>SGST applicable to several products<\/strong><\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-4984\" src=\"https:\/\/mybillbook.in\/blog\/wp-content\/uploads\/2022\/08\/sgst-applicable-to-several-products-1.png\" sizes=\"(max-width: 753px) 100vw, 753px\" srcset=\"https:\/\/mybillbook.in\/blog\/wp-content\/uploads\/2022\/08\/sgst-applicable-to-several-products-1.png 753w, https:\/\/mybillbook.in\/blog\/wp-content\/uploads\/2022\/08\/sgst-applicable-to-several-products-1-300x72.png 300w\" alt=\"SGST applicable to several products\" width=\"753\" height=\"180\" data-pagespeed-url-hash=\"725516085\" \/><\/figure>\n<\/div>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h3 id=\"h-2-central-goods-and-services-tax-cgst\">2. Central Goods and Services Tax (CGST)<\/h3>\n<p>Intrastate (within the same state) trades of goods and services are subject to the Central Goods and Services Tax, a tax based on the GST. The provisions of the CGST Act govern the <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/cgst-act\/\">CGST<\/a>. The central government collects CGST. It replaced all previous federally imposed taxes. As a result, the state and central governments receive a portion of the revenue.<\/p>\n<p>The Central Government ensures that the CGST takes the place of all other Central taxes, such as State Tax, CST, SAD, etc. Therefore, the prices of products and services charged under the CGST correspond to the basic market price.<\/p>\n<p><strong>Applicable CGST on several products<\/strong><\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-4979\" src=\"https:\/\/mybillbook.in\/blog\/wp-content\/uploads\/2022\/08\/applicable-cgst-on-several-products.png\" sizes=\"(max-width: 727px) 100vw, 727px\" srcset=\"https:\/\/mybillbook.in\/blog\/wp-content\/uploads\/2022\/08\/applicable-cgst-on-several-products.png 727w, https:\/\/mybillbook.in\/blog\/wp-content\/uploads\/2022\/08\/applicable-cgst-on-several-products-300x76.png 300w\" alt=\"Applicable CGST on several products\" width=\"727\" height=\"183\" data-pagespeed-url-hash=\"2681373177\" \/><\/figure>\n<\/div>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h3 id=\"h-3-the-integrated-goods-and-services-tax-igst\">3. The Integrated Goods and Services Tax (IGST)<\/h3>\n<p>The tax known as <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/igst\/\">IGST<\/a> is a tax that is levied on goods and services carried across states. It is often used for transactions between two states, called \u201cinterstate transactions.\u201d GST is charged when goods and services are sold between two states, exported, or imported into the country (IGST + customs). The IGST Act puts the responsibility for its collection primarily in the hands of the central government. When taxes are collected, the central government distributes them among the states.<\/p>\n<p><strong>IGST applicable to various products<\/strong><\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-4980\" src=\"https:\/\/mybillbook.in\/blog\/wp-content\/uploads\/2022\/08\/igst-applicable-to-various-products.png\" sizes=\"(max-width: 717px) 100vw, 717px\" srcset=\"https:\/\/mybillbook.in\/blog\/wp-content\/uploads\/2022\/08\/igst-applicable-to-various-products.png 717w, https:\/\/mybillbook.in\/blog\/wp-content\/uploads\/2022\/08\/igst-applicable-to-various-products-300x76.png 300w\" alt=\"IGST applicable to various products\" width=\"717\" height=\"181\" data-pagespeed-url-hash=\"960957520\" \/><\/figure>\n<\/div>\n<p>[\/vc_column_text][vc_column_text]<\/p>\n<h3 id=\"h-4-the-union-territory-goods-and-services-tax-utgst\">4. The Union Territory Goods and Services Tax (UTGST)<\/h3>\n<p>The purpose of imposing <a href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/igst\/\">UTGST<\/a> on intra-UT sales of products and services is to collect tax to give the same benefits as SGST. The UTGST is the same as India\u2019s State Goods and Services Tax (SGST). It is charged on the delivery of goods and services (UTs). Products shipped to the Andaman and Nicobar, Lakshadweep Islands, Daman Diu, Dadra, Chandigarh, and Nagar Haveli are subject to this taxation. It is important to note that the UTGST applies exclusively to Union Territories without a legislature. Consequently, the percentage of the UTGST is equivalent to the percentages of the SGST, which are 2.5 per cent, 6 per cent, 9 per cent, and 14 per cent, respectively.<\/p>\n<p><strong>Applicable UTGST on various products<\/strong><\/p>\n<p>In the UTs, the Central Government is responsible for collecting this tax, which replaces the Goods and Services tax levied by the individual states. Consequently, the UTGST rate is comparable to the SGST percentages of 2.5 per cent, 6 per cent, 9 per cent, and 14 per cent.[\/vc_column_text][vc_column_text]<strong>Also Check:<\/strong><\/p>\n<table dir=\"ltr\" border=\"1\" width=\"821\" cellspacing=\"0\" cellpadding=\"0\">\n<colgroup>\n<col width=\"100\" \/>\n<col width=\"154\" \/>\n<col width=\"100\" \/><\/colgroup>\n<tbody>\n<tr>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Billing Software with GST&quot;}\"><a href=\"https:\/\/mybillbook.in\/s\/\">Billing Software with GST<\/a><\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Billing Software for Mac&quot;}\"><a href=\"https:\/\/mybillbook.in\/s\/billing-software-for-mac\/\">Billing Software for Mac<\/a><\/td>\n<td data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;Free Billing Software for PC&quot;}\">\n<div>\n<div><a href=\"https:\/\/mybillbook.in\/s\/free-billing-software\/\">Free Billing Software for PC<\/a><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][vc_column_text]<div class='ai-viewports ai-viewport-1 ai-insert-15-27185946' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-27185946' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_490089704659 = function(){ai_insert_viewport_code ('ai-insert-15-27185946');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_490089704659 (); else document.addEventListener ('DOMContentLoaded', ai_run_490089704659);\n<\/script>\n<br \/>\n[\/vc_column_text][vc_column_text]\t\t<div class=\"wp-faq-schema-wrap\">\n\t\t\t\t\t\t\t<h2><span class=\"ez-toc-section\" id=\"FAQs_on_GST\"><\/span>FAQs on GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\t\t\t\t\t\t<div class=\"wp-faq-schema-items\">\n\t\t\t\t\t\t\t\t\t<h3>What is the highest allowable amount for the CGST?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The Central Government of India collects Central Goods and Services Tax or CGST, which applies to all intrastate sales of goods and services. The CGST Act specifies a maximum CGST rate of 14%, which governs this.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>Who is charged with collecting SGST?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The central government would collect SGST per the GST law.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What is an example of IGST?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The IGST will be applied to any commodities brought into Kerala from the state of Tamil Nadu. According to the authorities' rates decided upon, the revenue that the IGST generates is shared between the state government and the central government.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What are the 3 types of GST?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Currently, four types of GST are applicable in India: UTGST, CGST, IGST, and SGST.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>In which state does UTGST apply?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>The UTGST applies to purchases made in Dadra and Nagar Haveli, Chandigarh, Lakshadweep, Daman and Diu, and the Andaman and Nicobar Islands.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<h3>What are the five types of GST slabs?<\/h3>\n\t\t\t\t\t<div class=\"\">\n\t\t\t\t\t\t<p>Apart from the 4 GST slabs imposed on products and services, the 5th one is imposed on Gold items which is 3%. However, the precious and semi-precious stones do add an additional 0.25% GST.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t[\/vc_column_text][vc_column_text]<div class='ai-viewports ai-viewport-1 ai-insert-15-33858600' style='margin: 8px 0px; clear: both; padding-left: 325px;' data-insertion-position='prepend' data-selector='.ai-insert-15-33858600' data-insertion-no-dbg data-code='PGRpdiBjbGFzcz0nY29kZS1ibG9jayBjb2RlLWJsb2NrLTE1JyBzdHlsZT0nbWFyZ2luOiA4cHggMHB4OyBjbGVhcjogYm90aDsgcGFkZGluZy1sZWZ0OiAzMjVweDsnPgo8YSBocmVmPSJodHRwczovL215YmlsbGJvb2suaW4vY3JlYXRlLWFjY291bnQvIj4gPGltZyBzcmM9Imh0dHA6Ly9teWJpbGxib29rLmluL3Mvd3AtY29udGVudC91cGxvYWRzLzIwMjMvMDYvR2VuZXJhdGUtR1NULVJlcG9ydHMtTm93LnBuZyIgYWx0PSJnZW5lcmF0ZSBnc3QgcmVwb3J0cyI+IDwvYT4KPC9kaXY+Cg==' data-block='15'><\/div>\n<script>\n  ai_run_960553490208 = function(){ai_insert_viewport_code ('ai-insert-15-33858600');};\n  if (document.readyState === 'complete' || (document.readyState !== 'loading' && !document.documentElement.doScroll)) ai_run_960553490208 (); else document.addEventListener ('DOMContentLoaded', ai_run_960553490208);\n<\/script>\n<br \/>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_section][vc_row][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_column_text][\/vc_column_text][\/vc_column][\/vc_row][\/vc_section]<\/p>\n","protected":false},"excerpt":{"rendered":"[vc_row][vc_column][vc_column_text] Types Of GST In India [\/vc_column_text][vc_column_text]India is a federal nation with taxation authority granted to the Union and the States. According to the Constitution, both governments have separate responsibilities for which they must raise tax revenue. The\u00a0Goods and Services [...]","protected":false},"author":9,"featured_media":19422,"parent":19178,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Types of GST in India : CGST, SGST, UTGST, and IGST<\/title>\n<meta name=\"description\" content=\"The four types of GST that are described are Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), IGST, and UTGST.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mybillbook.in\/s\/gst-goods-and-services-tax\/types-of-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Types of GST in India : CGST, SGST, UTGST, and 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