Levied by the Central Government on intra-state supply of goods and services. Revenue collected goes to the Centre.
Levied by State Governments on intra-state supply of goods and services. Revenue collected goes to the respective State.
Applicable on inter-state supply of goods and services. Levied by Centre and shared between Centre and destination State.
Levied on intra-UT supply of goods and services in Union Territories without legislature (Andaman & Nicobar Islands, Lakshadweep, etc.).