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Letter C

CGST (Central GST)

Tax collected by the central government on intra-state supplies.

Example

Intra-state: CGST + SGST typically split equally (e.g. 9% + 9% for 18%).

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Related terms

  • Composition Scheme
  • Credit Note
  • Capital Goods
  • Composite Supply
  • Casual Taxable Person
  • Additional Place of Business
  • Advance Ruling
  • Aggregate Turnover
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