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CA Intermediate · Taxation · GST in India - An Introduction

Sunrise Traders, Jaipur, supplies goods to a buyer in Udaipur, also in Rajasthan. The goods move wholly within Rajasthan and both parties are registered there. Which GST levy applies to this supply?

CGST and SGST apply. The supply is intra-State because the supplier and the place of supply are both in Rajasthan, so tax is split between the Centre as CGST and the State as SGST. IGST is reserved for inter-State supplies, imports and exports.

  1. ACGST and SGSTCorrect
  2. BIGST only
  3. CCGST and IGST
  4. DUTGST only

Explanation

An intra-State supply, where the location of supplier and place of supply are in the same State, attracts CGST (Centre) plus SGST (State). IGST applies to inter-State supplies, imports and exports. UTGST applies only in Union territories without legislature.

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