Types of GST in India: CGST, SGST, IGST & UTGST

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What is CGST?

CGST stands for Central Goods and Services tax. It replaced all the previous taxes under the Central Government. Some examples of such taxes are central surcharges & cess and central excise duty. CGST is levied on the movement of goods within a state.

To understand the meaning of CGST, let us take an example.

If a manufacturer produces a good in West Bengal and sells it intrastate (within the state), both SGST and CGST will be levied. The former will go to the West Bengal State Government, whereas the latter will reach the Central Government. In most cases, the tax is divided equally between the State and Central Governments as per the GST council mandate.

Let us see the CGST applicable on various goods in the following table.

What is SGST?

The GST collected by the State Government is known as SGST, which is applicable on transactions within its geographical boundaries. Under the new tax regime, previous state taxes like entertainment tax, VAT, and State Sales tax became non-functional.

SGST stands for State Goods and Services tax, a single tax levied on intrastate supplies of goods and services, except for alcoholic liquor. It can be charged solely on a product’s transactional value – an amount the buyer needs to pay.

SGST features might vary state-wise since each State Government has individual acts. However, specific characteristics like taxable events, valuation, classification of goods and services, and measures are similar across the nation.

Thus, this tax embodies the objective of this new tax regime: one tax, one nation.

Refer to the table below to learn the maximum rate of SGST.

What is IGST?

IGST stands for Integrated Goods and Services tax. It is generally applicable during interstate transactions, i.e., transactions between two different states. Among the types of GST, it’s levied on supplies of products and services between two states and even on exports and imports (IGST + customs). The Central Government is responsible for its collection as per the IGST Act. Let’s simplify this with the help of an example.

Suppose a manufacturer from West Bengal sells goods to a customer in Maharashtra. In this case, IGST will apply to the transaction value. The Central Government will collect this sum. Later, this amount will be divided between the consumer state – in this case, Maharashtra – and the Central Government.

Why does the tax go to the consumer state and not the manufacturing state? Because the buyer incurs the tax.

Check the maximum rate of IGST applicable on different goods from the table below.

Goods	CGST Percentage
Household items like tea, coffee, edible oil, sugar, and spices, life-saving medicines, Indian sweets, and coal	2.5
Computer products and processed foods	6
Capital products, hair oils, toothpaste, soaps, and industrial goods	9
ACs, motorcycles, refrigerators, luxury items	14

Products	SGST Percentage
Household amenities like tea, sugar, etc. Medicines, coal, and Indian sweets	2.5
Processed food items like cheese and bread. Computers and laptops also fall under this group.	6
Capital goods, soaps, toothpaste	9
Air conditioners, refrigerators, high-end vehicles.	14

Products	IGST Percentage
Household products like tea, sugar, etc. Indian sweets and life-saving drugs	5
Cheese, bread, other processed food items, desktops, laptops, et al.	12
Hair oil, toothpaste, soaps, capital goods	18
Luxury items like ACs and refrigerators	28

Types of GST in India

Goods and Services tax and types: An overview

Types of GST in India: Explained

What is CGST?

What is SGST?

What is IGST?

What is UTGST?

Benefits of GST

Frequently Asked Questions

✓ Who are the taxable persons under GST?

✓ What is the use of a GST calculator?

✓ What is a GSTIN?

Other articles about GST

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