Whether CGST and SGST will applicable for supply of service in intra-state service

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

Kindly clarify Whether CGST and SGST will applicable for supply of service in intra-state supply of service?

Thanks in advance.

[Govind Gupta]

yes, whether it is services or goods, in case of intra state transactions cgst and sgst/ugst will apply

[Himansu Sekhar]

This is the principle of gs

[Ganeshan Kalyani]

Local supply (intra-state) = CST + SGST

Inter-state supply = IGST

AI Summary

Intra-state supply: CGST and SGST apply to services, while inter-state supplies attract IGST under GST. For an intra state supply of service the tax incidence is split between the centre and the state: CGST and SGST (or UTGST where applicable) apply concurrently on the same taxable event. By contrast, where the supply of service is across state boundaries it is treated as an inter state supply and IGST is charged on the transaction.