1/ GST (Goods & Services Tax) in India is a dual tax structure, where both Centre & States levy tax on a common base. That’s why we have CGST, SGST, and IGST. Let’s break it down 👇

2/ CGST (Central GST)

• Collected by the Central Government
• Applicable on intra-state supply (within the same state)
• Example: Goods sold within Delhi → Part of GST goes to Centre as CGST.

3/ SGST (State GST)

• Collected by the State Government
• Also applicable on intra-state supply
• Example: Goods sold within Delhi → Part of GST goes to Delhi Govt as SGST.

4/ IGST (Integrated GST)

• Collected by the Central Government
• Applicable on inter-state supply (between two states or union territories) + imports/exports.
• Example: Goods sold from Delhi to Mumbai → GST is IGST.

5/ Tax Sharing Logic

• In intra-state supply, GST is split between Centre (CGST) & State (SGST).
• In inter-state supply, IGST is collected by Centre and later distributed to destination state.

6/ Quick Example 📊

• Suppose GST rate = 18%
• If sale is within state: 9% CGST + 9% SGST
• If sale is between states: 18% IGST

7/ ✅ This system ensures seamless flow of tax credit, avoids double taxation, and maintains transparency in tax sharing between Centre & States.  

Happy Questing 

@Mrrajput_2212

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