In Hindi: सीजीएसटी, एसजीएसटी और आईजीएसटी
GST on a sale inside one state is charged as two equal halves: CGST, collected by the centre, and SGST, collected by the state. In a union territory without its own legislature, UTGST takes SGST's place. A sale from one state to another carries a single tax, IGST, at the full rate. The customer pays the same total either way.
Which applies depends on the place of supply. A supply of goods is inter-state when the seller's location and the place of supply are in different states; for goods that move, the place of supply is where the movement ends for delivery to the buyer.
At 18%, a ₹1,000 sale inside the state carries ₹90 CGST and ₹90 SGST; to another state, ₹180 IGST.
