<p style="text-align:justify"><span style="font-size:14px">The GST system in India contains three types of GST. They are;</span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="list-style-type:none">
	<ul>
		<li style="list-style-type:none">&nbsp;</li>
	</ul>
	</li>
	<li style="text-align:justify"><span style="font-size:14px">Central GST (CGST) &ndash; levied by central government</span></li>
	<li style="text-align:justify"><span style="font-size:14px">State GST (SGST) &ndash; levied by a state government</span></li>
	<li style="text-align:justify"><span style="font-size:14px">Integrated GST (IGST) &ndash; levied by the Central government on an inter-state supply of goods and services</span></li>
</ul>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px">On a sale of goods/service either IGST is to be charged or SGST &amp; CGST both to be charged. If the business is in union territory, then UTGST will apply in place of SGST. The difference is only in name; the concept is the same.</span></p>