Back to: Levy of CGST, SGST, IGST, and UTGST as per transactions
Case 1: Levy of GST within state supply of Goods:
When goods are supplied within state CGST and SGST will be levied.
Example:
Rohan Enterprises located in Maharashtra Supplies Goods of Rs 50000 and GST rate is 18% to Vision Corporation also located in Maharashtra.
CGST @ 9% and SGST@ 9% will be levied i.e Amount of CGST will be 9% of 50,000 equal to 4500 and SGST will 4500.
Case 2: Levy of GST on inter state supply of Goods:
When goods are supplied to the other state (Interstate) then IGST will be levied.
Example:
Rohan Enterprises located in Maharashtra Supplies Goods of Rs 50000 and GST rate is 18% to Vision Corporation located in Karnataka.
IGST @ 18% will be levied i.e Amount of IGST will be 18% of 50,000 equal to 9000.
Case 3: Levy of GST when goods are supplied within Union territory:
When goods are supplied within Union territory CGST and UTGST will be levied.
Example:
Virat Enterprises located in Pondicherry Supplies Goods of Rs 40000 and GST rate is 18% to Maxwell Corporation also located in Pondicherry.
CGST @ 9% and UTGST@ 9% will be levied i.e Amount of CGST will be 9% of 40,000 equal to 3600 and UTGST will 3600.
GST Invoice:
