Applicablity of CGST & SGST

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Dear Experts,

Please confirm whether CGST or SGST or Both are applicable in the below two conditions, when :-

1. The supplier and the recipient are both located within the State.

OR

2.The supplier and the recipient are located in different States.

AI Summary

Understanding CGST, SGST, and IGST: Intrastate vs. Interstate Transactions Explained A discussion on the applicability of Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), and Integrated Goods and Services Tax (IGST) in different scenarios. When both supplier and recipient are within the same state, CGST and SGST are applicable. For interstate transactions, IGST applies. There is confusion about whether CGST applies to all transactions, with some participants clarifying that CGST and SGST are for intrastate transactions, while IGST is for interstate. The distinction is made that CGST and IGST are central levies, with SGST being state-specific. The forum seeks further clarification on these tax applications.