GST is abbreviated as Goods and Service Tax, which is an indirect tax to replace taxes charged by the central and state governments. It was launched as the Constitution Act 2107, by following the channel of constitution 122nd Modification Bill. GST is governed by GST council and its chairman is Arun Jaitley Union Finance Mister of India. And GST is may be applicable from July 2017.
As Goods and Services Tax (GST) executed, there will be 3 kinds of applicable Goods and Services Taxes:
CGST: where the revenue will be collected by the central government
SGST: the revenue will be collected by the state government for intra – state sales
IGST: where the revenue will be collected by the central government for inter- state sales
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