STRUCTURE OF

Learning Objective

• Students will be able to

understand different aspects of
GST based on place of supply.
 What determines if CGST, SGST or IGST is
applicable?
Intra-State supply of goods or services is when the
location of the supplier and the place of supply are in the
same state,a seller has to collect both CGST and
SGST from the buyer.

Inter-State supply of goods or services is when the

location of the supplier and the place of supply are in
different states. Also, in cases of export or import of goods
or services or when the supply of goods or services is
made to or by a SEZ unit, the transaction is assumed to
be Inter-State. In an Inter-State transaction, a seller has to
collect IGST from the buyer.
What is Central Goods and Services
Tax (CGST)
The CGST has replaced the earlier Central Excise
Duty and Service Tax. CGST also covers the sales
transactions. Under GST, CGST is levied on Intra
State supplies of both goods and services by the
Central Government and will be governed by the
CGST Act. SGST will also be levied on the same
Intra State supply but will be governed by the State
Government.
• 4. What is State Goods and Services
Tax (SGST)

• The State GST would replace State VAT, Entry

Tax, Octroi, Luxury Tax, Entertainment Tax.
Under GST, SGST is levied on Intra State
supplies of both goods and services by the State
Government. It will be governed by the SGST
Act. As explained above, CGST will also be
levied on the same Intra State supply but will be
governed by the Central Government
• What is Integrated Goods and Services
Tax (IGST)
• Under GST, IGST is a tax levied on all Inter-State
supplies of goods and/or services and will be governed
by the IGST Act. IGST will be applicable on any supply
of goods and/or services in both cases of import into
India and export from India. It will be equal to
CGST+SGST. The Centre would levy and collect IGST
on all inter-state supplies of goods and services. The
proceeds of IGST will be apportioned among the states
and Centre on the basis of recommendations of GST
Council.
 Apportionment of IGST
• Centre, states apportion Rs 29,000 cr
IGST in September 2018
• As much as Rs 29,000 crore lying in the Integrated GST or IGST
pool has been apportioned between the Centre and states in the
month of September.

The central government will get about Rs 14,500 crore and the
remaining would be distributed among the states in proportion to the
revenue collection in September, an official told PTI.

//economictimes.indiatimes.com/articleshow/66014021.cms?utm_source=co
ntentofinterest&utm_medium=text&utm_campaign=cppst

•
• What is UT Goods and Services Tax
(UTGST)
• The UTGST Act expands to Union Territory Goods and
Service Tax.
• UTGST, the short form of Union Territory Goods and
Services Tax, is nothing but the GST applicable on the
goods and services supply that takes place in any of the
five territories of India, including Andaman and Nicobar
Islands, Dadra and Nagar Haveli, Chandigarh,
Lakshadweep and Daman and Diu called as Union
territories of India.
• Union Territory GST will be charge in addition to the
Central GST (CGST)