TaxTMI 
TaxTMI 
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.
Applicablity of CGST & SGST
07 Nov 2016 
16 Replies 
4444 Views Asked by
GST applicability: intra-state supplies attract both central and state levies; interstate supplies attract integrated levy.
The discussion addresses which GST components apply depending on supplier and recipient locations: contributors state intra state supplies attract both central and state levies while inter state supplies attract the integrated levy. The forum quotes an FAQ that "location of the supplier and the recipient within the country is immaterial for the purpose of CGST, SGST would be chargeable only when the supplier and recipient are both located within the State," and participants interpret this as distinguishing SGST's territorial requirement from CGST's framing, while noting some confusion and differing explanations among respondents. (AI Summary)
The discussion addresses which GST components apply depending on supplier and recipient locations: contributors state intra state supplies attract both central and state levies while inter state supplies attract the integrated levy. The forum quotes an FAQ that "location of the supplier and the recipient within the country is immaterial for the purpose of CGST, SGST would be chargeable only when the supplier and recipient are both located within the State," and participants interpret this as distinguishing SGST's territorial requirement from CGST's framing, while noting some confusion and differing explanations among respondents. (AI Summary)