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The Central Government portion of GST collected on intra-state supplies.
CGST is the component of GST collected by the Central Government on intra-state (within the same state) supplies of goods and services. For any intra-state transaction, the total GST rate is split equally between CGST and SGST. For example, at 18% GST, CGST = 9% and SGST = 9%. Both amounts are paid to the central and state governments respectively. The CGST Act, 2017 governs the rules and regulations.