What is CGST/SGST levied on supply goods and/or services?
As per the provisions of the GST laws, Central GST (or IGST) and State GST (or SGST) are levied and collected by the Centre on occasions of intra-state supply of goods and/or services. Intra-state supply of goods and/or services means movement of goods and/or services from location to another within the same state/union territory.
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