मराठी
Maharashtra State BoardSSC (English Medium) 10th Standard

GST Structure for Calculations

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Topics

  • Definition: CGST
  • Definition: SGST / UTGST
  • Definition: IGST
  • Intra-state vs inter-state supply
  • GST calculations
Maharashtra State Board: Class 10
CISCE: Class 10

Definition: Intra-state & Inter-state

Intra-state means: supply within the same state. 

Inter-state means: supply between two different states or a state and a UT.

Maharashtra State Board: Class 10
CISCE: Class 10

Definition: Central-GST (CGST)

For any intrastate supply (within the state), half of the GST collected as output GST is deposited with the Central Government as CGST.

Example: If GST = 18%, CGST = 9%

Maharashtra State Board: Class 10
CISCE: Class 10

Definition: State-GST (SGST)/Union territory GST (UGST)

For any local supply (supply within the same state or Union Territory), half of the output GST is deposited with the respective state or UT Government as the beneficiary. This is known as SGST/UGST.

Example: If GST = 18%, SGST/UGST = 9%

Maharashtra State Board: Class 10
CISCE: Class 10

Definition: Integrated-GST (IGST)

The GST levied on the supply of goods or services in case of interstate trade within India or for exports/imports is known as IGST.

The entire tax collected under IGST is paid to the account of the Central Government.

Example: If GST = 18%, IGST = 18%

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