GST & Compliance
State GST
SGST
Component of GST levied by the State Government on intra-state supply of goods or services.
What it means
SGST is the state's share of GST on an intra-state transaction. It is governed by each state's State Goods and Services Tax Act. For an 18% GST rate on an intra-state supply, SGST is 9% (and CGST is 9%).
For Union Territories without a legislature (e.g., Chandigarh, Andaman & Nicobar), UTGST is levied instead of SGST.
How Easedesk handles State GST
Easedesk computes SGST/UTGST automatically based on the place-of-supply rule and the state mapping of the buyer and seller GSTINs.
Related terms
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