Nature of transaction
Description
Taxes applicable
Intra-state supply
Service provider and place of supply are in same state
CGST + SGST
Intra-state supply
Service provider and place of supply are in same union territory
CGST + UTGST
Inter-state supply
Service provider and place of supply are in different states/ union territories
IGST


Supply shall be an inter-State supply of goods or services where the location of the supplier* and the place of supply are in:

  • two different States;
  • two different Union territories; or
  • a State and a Union territory

Supply shall be an intra-State supply of goods or services where the location of the supplier and the place of supply are in the same State or same Union territory.

CGST and SGST / UGST will not be levied along with IGST on the same transactions. These levies are mutually exclusive.