GST Tax Components

■ CGST (Central GST) – This is the tax to be collected by the Central Government on an intrastate sale.

■ SGST (State GST) / UTGST (Union Territory GST) – This is the tax to be collected by the State/Union

Territory Government on an intrastate sale.

■ IGST – This is the tax to be collected by the Central Government on an interstate sale and import.

■ GST Cess – This is the tax to be collected by the Central Government on interstate, intrastate, export,

and import transactions.