CGST, SGST, IGST and UTGST: Types of GST in India Explained | Kallapotti Learn

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 Understand the four types of GST — CGST, SGST, IGST, and UTGST — when each applies, and how tax is split between Centre and State.

  5 min read  Updated 25 September 2026  Ahopez Innovations Team CGSTSGSTIGSTUTGSTIntrastateInterstate India's GST is a dual structure: intra-state sales split tax between Centre and State; inter-state sales use a single integrated tax. Understanding which type applies avoids wrong billing.

## The Four Types of GST

TypeFull NameCollected ByWhen It AppliesCGSTCentral Goods & Services TaxCentral Govt.Intra-state supplySGSTState Goods & Services TaxState Govt.Intra-state supplyIGSTIntegrated Goods & Services TaxCentral Govt.Inter-state supplyUTGSTUnion Territory GSTUT AdministrationSupply within a UT (no legislature)## Intra-State: CGST + SGST (each half the rate)

GST RateCGSTSGSTExample on ₹10,0005%2.5%2.5%₹250 + ₹250 = ₹50018%9%9%₹900 + ₹900 = ₹1,80040%20%20%₹2,000 + ₹2,000 = ₹4,000 Info GST 2.0 (from 22 September 2025): the old 12% and 28% slabs were merged into two main rates, 5% and 18%. A special 40% rate applies to sin and luxury goods, and special rates such as 3% on gold continue.

## Inter-State: IGST Only

When seller and buyer are in different states, IGST = full GST rate. Central Govt collects IGST and later transfers the state share to the destination state.

 Info UTGST applies in Chandigarh, Dadra & Nagar Haveli, Lakshadweep, Andaman & Nicobar. Delhi, Puducherry, and J&K use SGST (they have legislatures).

## ITC Cross-Utilisation Rules

-  CGST credit → pay CGST first, then IGST
-  SGST credit → pay SGST first, then IGST
-  IGST credit → pay IGST first, then CGST, then SGST
-  CGST credit cannot pay SGST; SGST credit cannot pay CGST
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