SGST (State GST): Levied by individual states on transactions within their borders. CGST (Central GST): Charged by the central government on intrastate transactions. IGST (Integrated GST): Applicable for interstate transactions, ensuring a seamless tax flow between states. UTGST (Union Territory GST...
jurisdiction of the Centre, Sales Tax and later VAT has been under the jurisdiction of the States. The guiding principle in the previous regime largely was – that while the Centre had authority on the production of goods and services, States had the authority on the sales of those goods ...