14.2.2.1 — CAM

14.2.2. COMPONENTS OF GST 14.2.2.1 There are three components of GST: - a) Central Goods and Services Tax (CGST): payable to the Central Government on supply of goods and services within the State/Union Territory. b) State/Union Territory Goods and Services Tax (SGST/UTGST): payable to the State/Union Territory Government on supply of goods and services within the State/Union Territory. c) Integrated Goods and Services Tax (IGST): in case of inter-state supply of goods and services, IGST is levied by the Government of India and shall be apportioned between the Union and the States as per the provisions of IGST Act. Equivalent IGST is also levied on imports into India.