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CA Intermediate · Taxation · GST in India - An Introduction

Under the GST structure, which of the following taxes is levied on an intra-State supply of goods made within Union Territory of Chandigarh (a Union territory without legislature)?

CGST and UTGST are levied. A Union territory without legislature, such as Chandigarh, charges UTGST alongside CGST on intra-territory supplies. SGST applies to States and legislature-bearing Union territories, and IGST applies only to inter-State supplies, imports and exports.

  1. ACGST and SGST
  2. BCGST and UTGSTCorrect
  3. CIGST only
  4. DSGST and UTGST

Explanation

Intra-State supplies in a Union territory are subject to CGST plus UTGST under the UTGST Act, 2017. SGST is levied only by States (and UTs with legislature such as Delhi and Puducherry). IGST applies only to inter-State supplies, imports and exports.

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