Which type of GST is applicable on intra-state supply of goods or services in India?

For intra-state supply of goods or services in India (i.e., when the buyer and seller are located in the same state), the applicable GST types are:

➡️ CGST (Central Goods and Services Tax)
➡️ SGST (State Goods and Services Tax)

The total GST rate is split equally between the Central and State governments. For example, if the applicable GST rate is 18%, it will be divided as:

9% CGST

9% SGST

This ensures both the Centre and the State share the tax revenue from a transaction within the same state.