G.S.T & TAXATION

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Last Update April 28, 2022
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About This Course

GST stands for Goods and Services Tax. It is an Indirect tax which introduced to replacing a host of other Indirect taxes such as value added tax, service tax, purchase tax, excise duty, and so on. GST levied on the supply of certain goods and services in India. It is one tax that is applicable all over India.

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Types of GST
The four different types of GST are given below:
Central Goods and Services Tax : CGST is charged on the intra state supply of products and services.
State Goods and Services Tax : SGST, like CGST, is charged on the sale of products or services within a state.
Integrated Goods and Services Tax : IGST is charged on inter-state transactions of products and services.
Union Territory Goods and Services Tax : UTGST is levied on the supply of products and services in any of the Union Territories in the country, viz. Andaman and Nicobar Islands, Daman and Diu, Dadra and Nagar Haveli, Lakshadweep, and Chandigarh. UTGST is levied along with CGST.

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