Under the GST regime, there are three different types of taxes:




  1. IGST (Integrated GST) - IGST is charged in case of Inter-state supply i.e. sale of goods or services outside the state. IGST rate is equal to CGST+SGST


  2. CGST (Central GST) - CGST is charged in case of Intra-state supply i.e. sale of goods or services within the state. CGST rate is equal to SGST


  3. SGST (State GST) or UTGST (Union Territory GST) - SGST or UTGST is charged in case of Intra-state supply i.e. sale of goods or services within the state/ union territory. SGST rate is equal to CGST


Read more: What is IGST, CGST & SGST?