<table align="center" border="1" cellspacing="0" dir="ltr" style="width:900px">
	<thead>
		<tr>
			<th scope="col" style="border-color:black; vertical-align:top; width:184px">
			<div><span style="font-size:28px">Transaction Type</span></div>
			</th>
			<th scope="col" style="vertical-align:top; width:184px">
			<div><span style="font-size:28px">Type of GST Applicable</span></div>
			</th>
			<th scope="col" style="vertical-align:top; width:184px">
			<div><span style="font-size:28px">Example</span></div>
			</th>
		</tr>
	</thead>
	<tbody>
		<tr>
			<td style="border-bottom:1px solid black; border-left:1px solid black; border-right:1px solid black; border-top:none; vertical-align:top; width:184px">
			<div style="text-align:justify"><span style="font-size:28px">Intra-state (i.e. sale within the same state)</span></div>
			</td>
			<td style="border-bottom:1px solid black; border-left:none; border-right:1px solid black; border-top:none; vertical-align:top; width:184px">
			<div style="text-align:center"><span style="font-size:28px">CGST + SGST</span></div>
			</td>
			<td style="border-bottom:1px solid black; border-left:none; border-right:1px solid black; border-top:none; vertical-align:top; width:184px">
			<div style="text-align:justify"><span style="font-size:28px">A dealer in Delhi makes a sale to another dealer in Delhi. GST rate is 18%, so CGST of 9% and SGST of 9% will be applicable.</span></div>
			</td>
		</tr>
		<tr>
			<td style="border-bottom:1px solid black; border-left:1px solid black; border-right:1px solid black; border-top:none; vertical-align:top; width:184px">
			<div style="text-align:justify"><span style="font-size:28px">Inter-state (i.e sale outside state)</span></div>
			</td>
			<td style="border-bottom:1px solid black; border-left:none; border-right:1px solid black; border-top:none; vertical-align:top; width:184px">
			<div style="text-align:center"><span style="font-size:28px">IGST</span></div>
			</td>
			<td style="border-bottom:1px solid black; border-left:none; border-right:1px solid black; border-top:none; vertical-align:top; width:184px">
			<div style="text-align:justify"><span style="font-size:28px">A dealer in Mumbai makes a sale to a dealer in Delhi. GST rate is 5%, so 5% IGST will be applicable.</span></div>
			</td>
		</tr>
	</tbody>
</table>

<p>&nbsp;</p>

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