Types of GST in India (2026)

India uses a dual GST model with central and state components.

CGST

Collected by central government.

SGST

Collected by state government.

IGST

Used for interstate transactions.

Example

₹1000 product at 18% GST:

• CGST: ₹90
• SGST: ₹90

FAQs

When IGST is used?

For interstate sales.

Conclusion

Each GST type serves a specific purpose.