GST • 4 min read • Published on 2026-06-03
Types of GST – CGST, SGST, IGST & UTGST Explained
India's GST has four components: CGST, SGST, IGST, and UTGST. The right type depends on whether the transaction is within a state, across states, or into a Un
India's GST has four components: CGST, SGST, IGST, and UTGST. The right type depends on whether the transaction is within a state, across states, or into a Union Territory.
CGST – Central Goods & Services Tax
Levied by the Centre on intra-state supplies. Revenue stays with the Centre. Rate = half of the total GST rate.
SGST – State Goods & Services Tax
Levied by the State on intra-state supplies simultaneously with CGST. Revenue stays with the state.
IGST – Integrated Goods & Services Tax
Applies to inter-state transactions and imports. Collected by the Centre and apportioned to the destination state. IGST = CGST rate + SGST rate.
UTGST – Union Territory GST
Replaces SGST for UTs without their own legislature (Andaman, Lakshadweep, Chandigarh, etc.). Delhi and Puducherry use SGST.
Comparison Table
| Type | Transaction | Collector | Revenue To |
|---|---|---|---|
| CGST | Intra-state | Centre | Centre |
| SGST | Intra-state | State | State |
| IGST | Inter-state / Imports | Centre | Centre + Destination State |
| UTGST | Intra-UT | UT Admin | UT |
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Frequently Asked Questions (FAQ)
Delhi to Mumbai sale – which GST?
IGST, because it's an inter-state transaction.
Can IGST credit pay CGST?
Yes. IGST credit can offset CGST or SGST. But CGST credit cannot pay SGST and vice versa.
Is IGST always double of CGST?
Yes. IGST rate = CGST rate + SGST rate for the same goods/services.
Does J&K use SGST or UTGST?
After 2019 reorganisation, J&K is a UT with a legislature, so it uses SGST under J&K GST Act.