Article

Types of GST: What is SGST, CGST, IGST and UTGST?

ClearTax Free Beginner India

The clearest breakdown of the four GST components and how input credit flows between them, foundational reading before you look at a single invoice.

  • CGST + SGST apply within a state; IGST applies across states
  • Explains the ITC utilisation/set-off order
  • Comparison table by jurisdiction and applicability
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The question it answers

  1. A customer in another state ordered, do I charge IGST or CGST + SGST?

Read with it

  1. Place of supply is the concept that decides IGST vs CGST+SGST on every order, this explains the delivery-location rule with... ClearTax Article Place of Supply of Goods ClearTax
  2. A tight side-by-side of interstate vs intrastate supply with rate examples, the fastest way to sanity-check whether an order... ClearTax Article Interstate and Intrastate GST: Meaning, Rate, Examples, Differences ClearTax
  3. Written from an accounting-software lens, it shows how place of supply is configured on real invoices, handy if you'll run... Zoho Books Article GST | Place of Supply Zoho Books (Zoho Finance)
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