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<h1>Central Govt Handles CGST & IGST, States Manage SGST & UTGST in Dual GST System</h1> The authority responsible for levying and administering the Goods and Services Tax (GST) is divided between the central and state governments. The central government manages the Central Goods and Services Tax (CGST) and the Integrated Goods and Services Tax (IGST). In contrast, individual states and Union Territories are responsible for levying and administering the State Goods and Services Tax (SGST) and the Union Territory Goods and Services Tax (UTGST).