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GST

What Is GST?

The Goods and Services Tax (GST) is a uniform indirect tax levied on goods and services across the country. GST, as an umbrella tax, replaced central taxes like central excise, service tax, additional duties of excise & customs, special additional duty of customs, besides cesses and surcharges, on supply of goods and services.


Central GST and State GST:

CGST is levied on intrastate supplies by the central government and SGST is levied on intrastate supplies by respective state governments.

Integrated GST:

IGST is levied on interstate supplies by the Centre (equal to CGST + SGST combined on supplies made within the state).
Any supply of goods or services or both on interstate basis typically attracts IGST on the consideration thereof.


Key features of GST:

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