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Service Overview

GST is a comprehensive indirect tax to be levied on sale, manufacture, consumption of goods and services. It is a single tax applicable on the supply of goods from the manufacturer to the consumer. It is a tax applicable only on value addition at each stage.

Components of GST

  1. 1. GST would be levied on a common base by both the central and the state government simultaneously. The dual GST can be categorized into the following:
  2. 2. Central GST (CGST)- GST to be levied by the central government.
  3. 3. State GST (SGST)- GST to be levied by states and Union Territories with legislature.
  4. 4. Union Territory GST (UTGST)- GST levied by Union Territories without legislature.