CGST | Central Goods and Service Tax |
SGST | State Goods and Service Tax |
IGST | Integrated Goods and Service Tax |
Nature of Purchase | Before GST | After GST |
---|---|---|
Goods Purchase within State | Excise + VAT | CGST + SGST |
Goods Purchase inter State | Excise + CST | IGST |
Import Purchase | BCD, CVD, AED, CESS, ECESS | IGST |
Inward branch transfer (Intra State) | Excise/ No Excise | No Tax |
Inward branch transfer (Inter State) | Excise/ No Excise | IGST |
Job work expense | No tax, only VAT in case of Painting contract | CGST + SGST |
Service expense | Service Tax | CSGT + SGST/ IGST |
CGST | SGST | IGST | UGST |
---|---|---|---|
2.5 | 6 | 9 | 14 |
2.5 | 6 | 9 | 14 |
5 | 12 | 18 | 28 |
* | * | * | * |