⌖ Acts & Rules / §06
The four-statute structure that replaced most pre-GST indirect taxes from 01 Jul 2017 — Central, Integrated, Union Territory and State GST, plus the Compensation Cess Act. Read with the corresponding Rules, GSTN notifications and the GST Council decisions.
05 acts
CGST
⌖ Authority
CBIC / GST Council
Levies CGST on intra-State supplies and is the procedural backbone — registration, returns, refund, audit, advance ruling and appeals. Read with the CGST Rules, 2017.
IGST
⌖ Authority
CBIC
Levies IGST on inter-State supplies, imports and SEZ transactions — and contains the place-of-supply rules under Sections 10-13 that drive most cross-border tax analysis.
UTGST
⌖ Authority
CBIC
Levies UTGST in union territories without legislatures (Chandigarh, Lakshadweep, Andaman & Nicobar, Dadra & Nagar Haveli and Daman & Diu, Ladakh).
SGST
⌖ Authority
State commercial tax authorities
Each State (and the UTs of Delhi, Puducherry and Jammu & Kashmir) enacted its own SGST Act mirroring the CGST. Levy, exemptions and procedure are uniform; State authorities retain enforcement jurisdiction.
GST Compensation
⌖ Authority
CBIC
Levies the Compensation Cess on a notified list of demerit and luxury goods — tobacco, aerated waters, motor cars above defined thresholds — to fund State compensation for GST transition losses.
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§05 Other Statutes
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