Liability to pay GST falls on the taxable person, with CGST/SGST for intra State and IGST for inter State supplies. Liability to pay GST falls on the taxable person supplying goods and/or services once the taxable person exceeds the threshold exemption, subject to specified exceptions. CGST and SGST apply to intra State supplies, IGST applies to inter State supplies, and applicable rates are those specified in the Schedules to the respective Acts.