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Glossary
State GST is the state component of GST on intra-state transactions, collected alongside CGST at equal rates.
SGST is the state's half of GST when buyer and seller are in the same state — funds state development.
Each state has its own SGST Act mirroring CGST structure. Revenue accrues to consuming state under destination principle. Compliance through state GST portal integrated with GSTN.
Restaurant bill ₹2,000 in Karnataka with 5% GST: ₹50 CGST + ₹50 SGST. State receives ₹50 SGST share for public expenditure.
Yes. GST rates are uniform nationally set by GST Council though SGST is state-collected portion of that rate.
UTs use UTGST instead of SGST with equivalent treatment in intra-UT supplies.
Imports attract IGST, not SGST, at customs frontier. SGST applies to domestic intra-state supplies only.