CGST-Central Goods and Services Tax-imposed and collected by the Central Government on all supply of goods within a state (intra-state) under CGST Act 2017.

State Goods and Services Tax (SGST ) - imposed and collected by the State Governments under State GST Act. (Tamil Nadu GST Act 2017 passed by Tamil Nadu Govt.)

(i) Goods and Services Tax (GST) is the tax imposed on the supply (consumption) of goods and services.
(ii) It is a destination based consumption tax and collected on those value-added at each stage of the supply chain.

GST, Excise Duty, CGST, SGST, VAT

Indirect Tax is levied on the goods and services. It is collected from the buyers by the sellers and paid by the sellers to the Government. Since, it is indirectly imposed on the buyers, it is called indirect tax.
E.g. GST -Goods and Services Tax, Excise Duty, etc.

The following are the officials involved in GST officials:
1. The Secretary (Revenue) will be appointed as the Ex-officials  Secretary to the GST Council.
2. The Chairperson, Central Board of Excise and Customs (CBEC), will be a permanent invitee (non-voting).
3. One post of Additional Secretary to the GST, and
4. Four posts of Commissioner in the GST Council Secretariat will also be created.

1. Inter-State Goods and Services Tax - imposed and collected by the Central Government and the revenue shared with States under IGST Act 2017.
2. All exports are treated as Inter-State supply under GST.
3. Since exports are zero rated, GST is not imposed on all goods and services exported from India.
4. Any input credit paid already on exports will be refunded

The GST Council will oversee the implementation of the GST. But the Central Board of Excise and Customs is responsible for administration of the CGST and IGST Acts. The Council makes recommendations on rate of GST, apportionment of IGST, exemptions, model GST laws, etc..

1. The foremost objective of GST is to create a common market with uniform tax rate in India. (One Nation, One Tax, One Market)
2. To eliminate the cascading effect of taxes, GST allows set-off of prior taxes for the same transactions as input tax credit.
3. To boost Indian exports, the GST already collected on the inputs will be refunded and thus there will be no tax on all exports.

(i) To the Society and Country :
1. Unified common national market will attract more foreign investment.
2. GST has integrated the economy of all states and union territories.
3. It brings parity in taxation among imported goods and Indian manufactured goods.
4. All imported goods will be charged with IGST which will be more or less equivalent to the total of CGST and SGST levied on manufactured goods.
5. Removal of several taxes will make the price of Indian products more competitive at world market
6. It will boost manufacturing, export, and GDP leading to economic growth through increase in economic activity
7. Creation of more employment opportunities which will result in poverty eradication.
8. It will bring more tax compliance (more taxpayers) and increase revenue to the Government.
9. It is transparent and will improve India's ranking in the 'Ease of Doing Business' in the world.
10. Uniform rates of tax will reduce tax evasion and rate arbitrage between States.
(ii) To the business community:
1. Simpler tax system with fewer exemptions 17 taxes were abolished and one tax exists today.
2. Input tax credit will reduce cascading effect of taxes. Reduction in average tax burden will encourage manufacturers and help "make in India" campaign and make India as a manufacturing hub.
3. Common procedures, common classification of goods and services and timeline will lend greater certainty to the taxation system.
4. GSTN facility will reduce multiple record keeping, lesser investment in manpower and resources and improve efficiency.
5. All interactions will be through common GSTN portal and will ensure corruption free administration
6. Uniform prices throughout the country Expansion of business to all states is made easy.
(iii) To the consumers:
(1) Input tax credit allowed will lower the prices to the consumers.
(2) All small retailers will get exemption and purchases from them will cost less for the consumers.

GST of three kinds :
(i) CGST
(ii) SGST
(iii) UGST
(iv) IGST
a) CGST
Central Goods and Services Tax imposed and collected by Central Government on all supply of goods within the State (intrastate) under CGST ACT 2017.
b) SGST 
State Goods and Services Tax imposed and collected by the State Governments under State GST Act. (Tamil Nadu GST Act 2017 passed by Tamil Nadu Government)
c) UGST
Union Territory Goods and Services Tax - imposed and collected by five Union Territory Administrations in India under UGST Act, 2017.
d) IGST 
1. Inter-State Goods and Services Tax - imposed and collected by the Central Government and the revenue shared with states under IGST Act 2017.
2. IGST On exports - All exports are treated as inter-state supply under GST.
3. Since exports are zero-rated. GST is not imposed on all goods and services exported from India.
4. Any input credit is paid already on exports will be refunded.