CGST – Central Goods and Service Tax. This is charged for standard commodities and services which includes Central Excise Duty, Central Sales Tax CST, Service Tax, Additional excise duties, excise duty charged over the medical and toiletries preparation Act, CVD (Additional Customs duty – Countervailing Duty), SAD (Special Additional Duty of customs) surcharges and cesses are subsumed.
SGST – State Goods and Service Tax. This is charged in regards to supply of goods and services and it includes taxes on State Sales, VAT, Luxury, Entertainment (local bodies are charged, if intimated), lottery, betting and gambling, Entry level not instead of Octroi, State Cesses and Surcharges.
IGST – Integrated Goods and Service Tax. This is for goods and services that are moved from one state to another.