Types of GST in India Explained: CGST, SGST, IGST & UTGST with Examples (2026 Guide)
Types of GST in India – CGST, SGST, IGST & UTGST Explained It was a busy Monday morning at Riya's Café . The breakfast rush had finally slowed down, and Riya sat at the counter with a pile of invoices from different suppliers. She had carefully organized them after learning about GST in the previous chapter. As she compared the bills, something caught her attention. One invoice showed: CGST – ₹90 SGST – ₹90 Another invoice displayed: IGST – ₹180 A third bill from a supplier in Chandigarh mentioned: CGST UTGST Riya : Sharma Ji, yesterday you told me that GST is one tax. Then why do these invoices have different names? Why isn't everything simply called GST? Sharma Ji : I was waiting for this question. He picked up a notebook and drew a map of India. Sharma Ji : Today you'll understand one of the most important concepts in GST. Once you understand the different types of GST, reading any GST invoice will become much easier. Why Does GST Have Different Typ...