What are the types of taxes under GST?

The new GST regime will comprise of the following taxes –
 Central Goods and Services Tax (CGST) – This tax will be levied on intra-state (within same
state) supply of goods and services
 State Goods and Services Tax (SGST)- This tax will also be levied on intra-state (within same
state) supply of goods and services
 Union Territory Goods and Services Tax (UTGST) – This tax will be levied on the supply of goods
and services within the same Union Territory
 Integrated Goods and Services Tax (IGST) – This tax will be levied on inter-state (among
different states and union territories) supply of goods and services
Please note, all these taxes will be levied basis location of distributor as a supplier of services and the
location of the Asset Management Company (AMC)/Mutual Fund (MF) as a receiver of services.