Taxable event under GST is supply; intra state attracts CGST and SGST, inter state attracts IGST taxes. Taxable event under GST is the supply of goods or services or both. Intra State supplies attract Central and State/Union Territory components, levied as CGST and SGST/UTGST respectively, while inter State supplies attract the integrated tax, levied as IGST. Tax incidence depends on whether a transaction is an intra State or inter State supply and on its characterisation as goods, services, or both.