SGST (State GST)

Definition

SGST is the component of GST collected by the State Government on intra-state supplies of goods and services. It is charged alongside CGST, with both being equal halves of the total GST rate. For example, at 12% GST, CGST = 6% and SGST = 6%. SGST replaces earlier state-level taxes like VAT, entertainment tax, luxury tax, and entry tax. Each state has its own SGST Act.