CGST means Central goods and service tax that replace the existing tax like service tax, excise tax etc. SGST means the state goods and service tax, replaces the existing tax like sales tax, entry tax, luxury tax etc. this tax Is levied by the state government.

How is my GST different from CGST and SGST?

CGST is levied by the central government on intra-state goods and service transactions. ... If your transaction of goods is worth Rs. 30,000 and it attracts 18% GST, then 9%, which is Rs. 2,700 of the tax amount, is collected as SGST by the state government and a matching amount is collected as CGST by the centre.

Can we use Cgst against SGST?

CGST: The CGST input tax credit cannot be used to pay the SGST liability but can be used to pay the liability under CGST. Further, the balance of CGST credit available can be used to pay the IGST liability.