GST Structure
CGST, SGST, and IGST
India's GST is a dual GST model, meaning both the Centre and states levy tax simultaneously on the same transaction. For intra-state supplies of goods or services, the Centre collects Central GST (CGST) and the state collects State GST (SGST) — both at equal rates. For inter-state supplies, the Centre collects Integrated GST (IGST), which is subsequently apportioned between the Centre and the destination state. This dual structure preserves state revenue sovereignty within the unified GST framework.
- Intra-state: CGST (Centre) + SGST (State) — equal split of the total rate
- Inter-state: IGST (Centre collects, then distributes to destination state and Centre)
- Union Territory GST: UTGST applies in Union Territories without legislatures (in place of SGST)
- Four main rate slabs: 5%, 12%, 18%, 28% (essential goods are at 0%)
- GST 2.0 rate rationalization: Proposal to merge 12% and 18% slabs; reduce items in 28% bracket
- Input Tax Credit (ITC): Prevents cascading by allowing credit for taxes paid at previous stages
● Tracked since March 01, 2026 · last seen July 01, 2026 · updates as the daily brief publishes
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