• CGST is a tax levied by the Central Government on intra-state shipments of both goods and services, and it will be governed by the CGST Act.
• The same Intra State supply will be subject to SGST, but it will be managed by the State Government.
• This means that both the federal and state governments will agree to combine their taxes and share money in an acceptable proportion. However, Section 8 of the GST Act states that taxes will be levied on all intra-state supplies of goods and/or services, but that the rate of tax will not exceed 14% for each.

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