Basis of Distinction
It is levied by Central government to replace the existing tax like service tax, excise, etc
It is applicable only within the state
Input Tax Credit
The credit of CGST, is available only against CGST and IGST
Collection of tax
It is collected by central government
The exemption limit of Rs.20 Lakh is applicable
The dealer, can use the benefit of composition scheme up to turnover of 50 lakh.
Applicable on free supplies
No registration till the turnover crosses 20 Lakh (10 Lakh in north eastern states).
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