1. CGST (Central GST)
  2. IGST (Integrated GST)
  3. SGST (State GST)
  4. UTGST (Union Territory GST)

CGST will go to Central Government.

IGST will go the Central Government.

SGST will go to the State Governemnt.

UTGST will go to the Union Territory.

In case of Intra-state sales SGST will be collected along with CGST. Intra-state sales means if the goods are supplied within same state. For Example Mr. A. of Mathura (Utter Pradesh) supplies the goods to Mr. B of Lucknow (Utter pradesh) for Rs.20000/= and the SGST is charges 6% and CGST is charged 6%. Thus, SGST will be collected from Mr. B Rs.1200/= and CGST will be collected from Mr. B Rs.1200/= because both supplier and customer belong to the same state. Now, Rs. 1200/= will go to the Centre and Rs.1200/= will go to Utter Pradesh Government.

In case of Inter State sales, IGST will be collected from the customer by the supplier. Inter State sales means when the goods are supplied by the one state to other state. For example, Mr. X of Himachal Pradesh supplies the goods to Mr. Y of Haryana for Rs.50000/= and the rate of IGST is 18%. In this case, Rs.9000/= will be collected by Mr. X from Mr. Y as IGST and the same will go to Centre.

In case of sales within Union Territory, UTGST will be charged along with CGST. Union Territory is directly under central Government. Treatment of UTGST will be like SGST. It means if there is any sale within a Union Territory then UTGST will be charged along with CGST.

At present there are 7 union territories in India as under :-

  1. Andman And Nicobar Islands,
  2. Delhi
  3. Chandigarh
  4. Lakshdweep
  5. Dadar and Nagar Haveli
  6. Puducherry
  7. Daman and Diu

Out of the above, Delhi and Puducherry have their on elected government. Therefore, the supplies within the union territories of Delhi and Puducherry will be taxed as SGST and CGST and supplies out of these union territories will be taxed as IGST. For example, Mr.C of Delhi supplies to Mr.D of Delhi for Rs. 100000/= and the SGST and CGST is charged 6%. In this case, Mr. C will collect Rs.6000/= as SGST and Rs.6000/= as CGST. Therefore, Rs.6000/= will go to centre and Rs.6000/= will go the Delhi Government.

In case of goods supplied out of Delhi will be taxed at IGST rates and entire tax will go to the Centre.

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