Types of GST

Types of GST

Types of GST

India is not an only or first country that applied GST, world wide we are 167th Country to enforce GST Law. Different countries use different types of GST as per their country financial and constitutional structure. Let’s have a look on them -

·         SGST or State GST – Under this, GST is ruled and levied by States only. The USA is an example of that.


·         CGST or Central GST – In this type of GST, Centre enforce the laws and levy GST. China and Australia applies CGST.


·         Non – Con current Dual GST – Here Centre and State distributes their area of GST levy. Centre levies GST on Services and State on Goods.



·         Con-current Dual GST – Here both Centre and State enforces the law by a unified legislation and both rules/levies tax on both. India will follow this model of GST only.

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