Best GST Calculator
Effortless GST Calculations Made Easy!
Best Calculator
Effortless GST Calculations Made Easy!
What is GST?
GST (Goods and Services Tax) is an indirect tax levied in India on the supply of goods and services. Implemented on July 1, 2017, it replaced multiple cascading taxes (VAT, Service Tax, Excise, etc.). It is a multi-stage, destination-based tax applied on value addition at each stage of the supply chain. Governed mainly by CGST Act 2017, SGST Acts, IGST Act 2017, and UTGST Act 2017.
CGST
Central Goods and Services Tax
- Collected by: Central Government
- Applicable: Intra-state supply
- Charged with: SGST simultaneously
- Governed by: CGST Act, 2017
SGST
State Goods and Services Tax
- Collected by: State Government
- Applicable: Intra-state supply
- Charged with: CGST simultaneously
- Governed by: SGST Act, 2017
IGST
Integrated Goods and Services Tax
- Collected by: Central Government
- Applicable: Inter-state supply & Imports
- Revenue: Shared with destination state
- Governed by: IGST Act, 2017
UTGST
Union Territory Goods and Services Tax
- Collected by: Union Territory Administration
- Applicable: Intra-UT supply (no legislature)
- Charged with: CGST simultaneously
- Governed by: UTGST Act, 2017
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