GST ?

CGST | SGST | IGST | GST |

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 GST ?

(Tax Structure)



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CGST, SGST IGST ?
CGST,IGST SCGT 1 .
CGST(central goods and service tax) SGST(state goods and
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GST rate18% 9%CGST 9%SGST
18 % IGST |
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GST ( ) Tax Rates GST Rates 5
(Slabs) | - 0%, 5%, 12%, 18% 28%

GST Rates High |
GST 28% 19% 28% GST |
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(Goods) 0%
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(Services) 0%
Hotels and lodges with tariff below Rs 1,000,
 GST ?
(Goods) 5%
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(Services) 5%
Transport services (Railways, air transport), small restaurants will be under the 5% category
because their main input is petroleum, which is outside GST ambit.
(Goods) 12%
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12
(Services) 12%
Non-AC hotels, business class air ticket, fertilizers, Work Contracts will fall under 12 %GST
 GST ?
(Goods) 18%
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18 |
(Services) 18%
AC hotels that serve liquor, telecom services, IT services, branded garments and financial
services will attract 18 per cent tax under GST.
 GST ?
(Goods) 28%
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(Services) 28%
5-star hotels, race club betting, cinema will attract tax 28 per cent tax slab under GST
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 GST ?
(Types) GST Return File ?
GST Return File File
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37 |
Composition Scheme Taxpayers turnover 50 |
Taxpayers |
Composition Scheme taxpayer
Combined Return |
5 |
 GST ?








Goods and Service Tax Law (GST) ( ),

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