Basis of Distinction
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Central GST
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State GST
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Integrated GST
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Meaning
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It is levied by Central government to replace the existing tax like service tax, excise, etc
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It is levied by State government to replace the existing tax like sales tax, luxury tax, entry tax, etc.
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It is a combined form of CGST and SGST levied and collected by Central government.
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Applicability
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It is applicable only within the state
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It is applicable only within the state
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It is applicable only in the course of interstate supply.
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Input Tax Credit
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The credit of CGST, is available only against CGST and IGST
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The credit of SGST is available only against SGST and IGST
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The credit of IGST is available against CGST, SGST and IGST.
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Collection of tax
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It is collected by central government
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It is collected by State government
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It is collected by central government
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Exemption limit
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The exemption limit of Rs.20 Lakh is applicable
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The exemption limit of Rs.20 Lakh is applicable
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No exemption limit is applicable.
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Composition Scheme
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The dealer, can use the benefit of composition scheme up to turnover of 50 lakh.
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The dealer can use the benefit of composition scheme up to turnover of 50 lakh.
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Composition scheme is not applicable in the course of interstate supply.
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Free Supplies
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Applicable on free supplies
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Applicable on free supplies
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Applicable on free supplies
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Registration
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No registration till the turnover crosses 20 Lakh (10 Lakh in north eastern states).
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No registration till the turnover crosses 20 Lakh (10 Lakh in north eastern states).
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Registration mandatory if any supply is made outside the state.
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