Taxable event under GST is supply of goods or services; intra-state attracts CGST and SGST, inter-state attracts IGST. Taxable event under the goods and services tax regime is the supply of goods and/or services. Intra-state supplies attract CGST and SGST, while inter-state supplies attract IGST, with statutory charging provisions allocating taxing power according to the territorial character of the supply.