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Lesson

CGST, SGST, and IGST

GST is divided into three major components—CGST, SGST, and IGST—to ensure fair tax sharing between the Central and State Governments. CGST (Central GST) is collected by the Centre when a transaction happens within a state. SGST (State GST) is collected by the state government for the same transaction. Together, they replace the earlier dual taxes like VAT and central excise. When a transaction happens across states, IGST (Integrated GST) is charged and collected by the Centre, which later distributes the appropriate share to the destination state.

40min lesson

Objectives3 goals Lesson10 blocks Review4 assets Practice29 items

Learning objectives

What to understand

3 goals

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Understand cgst, sgst, and igst in the Goods and Services Tax (GST) chapter.
Connect the idea with formulas, examples, and exam-style questions.
Use flashcards, notes, MCQs, and LAQs to check readiness.

Lesson

Step-by-step lesson

10 sections

Concept

CGST and SGST

For sales within the same state, GST is split into two equal parts: CGST (central) and SGST (state). Each gets half of the total GST charged. 💡 Exam Tip: In GST problems, calculate discount first and then apply GST on the taxable value. In inverse GST questions, divide by (1 + rate/100), do not subtract the tax. ⚠️ Common Mistake: Students often calculate GST on the marked price instead of the discounted price, or subtract GST from the final amount instead of dividing. 📌 Trigger: Discount → Taxable Value → GST

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10 lesson sections3 cards / 1 notes15 MCQs / 14 written questions

Lesson Notes Flashcards Revision MCQs Written answers Topic test

Notes

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Components of GST: CGST, SGST, IGST

Practice

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29 prompts

15 MCQs14 LAQsMixed test

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In this chapter

Goods and Services Tax (GST)

Topic 3 of 7

Now on CGST, SGST, and IGST. Next up: Input Tax Credit.

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Goods and Services Tax (GST)
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CGST, SGST, and IGST

What to understand

Step-by-step lesson

CGST and SGST

CGST and SGST example

Real-life GST applications

Real-life GST applications example

Calculating Final Price After Discount and Adding GST

Discount Before Applying GST

Components of GST: CGST, SGST, IGST

IGST applied when

Why CGST and SGST cannot be cross-set off

CGST and SGST

CGST and SGST

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Note highlights

Components of GST: CGST, SGST, IGST

Check this topic

Goods and Services Tax (GST)

Mark this topic complete

Around this topic

CGST, SGST, and IGST

What to understand

Step-by-step lesson

CGST and SGST

CGST and SGST example

Real-life GST applications

Real-life GST applications example

Calculating Final Price After Discount and Adding GST

Discount Before Applying GST

Components of GST: CGST, SGST, IGST

IGST applied when

Why CGST and SGST cannot be cross-set off

CGST and SGST

CGST and SGST

Choose your next activity

Note highlights

Components of GST: CGST, SGST, IGST

Check this topic

Goods and Services Tax (GST)

Mark this topic complete

Around this topic