GST Structure
CGST, SGST, IGST, and UTGST
GST in India operates on a dual (two-tier) structure: the Centre levies Central GST (CGST) and the State levies State GST (SGST) on intrastate transactions, while Integrated GST (IGST) applies to interstate transactions and imports. Union Territory GST (UTGST) applies in Union Territories without a legislature. This dual structure preserves state fiscal autonomy while unifying the national market.
- CGST rate: up to 14% (Centre's share on intrastate supply)
- SGST rate: up to 14% (State's share on intrastate supply)
- IGST rate: up to 28% (equals CGST + SGST combined; applies to imports and interstate trade)
- Tax rate slabs: 0%, 5%, 12%, 18%, 28% — with a special cess on luxury/sin goods above 28%.
- GST on imports is levied as IGST at the point of import, with Basic Customs Duty (BCD) levied separately under the Customs Act, 1962.
● Tracked since March 01, 2026 · last seen July 01, 2026 · updates as the daily brief publishes
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