- CGST (Central GST):
- Levied by the Centre on intra-state supplies of goods and services.
- Collected by the Central Government.
- SGST (State GST):
- Levied by the State on intra-state supplies of goods and services.
- Collected by the State Government.
- IGST (Integrated GST):
- Levied by the Centre on inter-state supplies of goods and services.
- Also on imports.
- Collected by the Central Government.
- Distributed to the Centre and the consuming State.
- GST is a consumption-based and destination-based tax.