Act Explained

GST Act — Plain English

CGST, SGST, IGST, and the GST Council — what each Act does, how they fit together, and what the recent amendments mean for consumers and businesses.

India's GST system has four main laws: CGST (centre), SGST (state), IGST (inter-state), and the UTGST (union territories). Together they replaced more than 17 indirect taxes. The GST Council, set up by constitutional amendment, recommends rates and rules that both the centre and states must follow.

Key topics

CGST Act 2017

Central Goods and Services Tax Act — the central component of India's unified GST system, defining supply, levy, and collection.

SGST Act 2017

State Goods and Services Tax Act — the state counterpart to CGST, applicable to intra-state supplies alongside CGST.

IGST Act 2017

Integrated Goods and Services Tax Act — governs inter-state supplies and imports, replacing the old central excise and state VAT.

GST Council

The constitutional body that recommends GST rates, exemptions, and rules. Its decisions are binding on centre and states.

GST Rate Schedule

The GST slab structure — 0%, 5%, 18%, and 40% — and which goods and services fall into each slab.

GST Exemptions

Goods and services fully exempt from GST — fresh fruits, vegetables, milk, bread, education, healthcare, and more.

Sources: CGST Act 2017 · SGST Act 2017 · IGST Act 2017 · GST Council recommendations · CBIC notifications. Last reviewed by FinWiz24 Research Desk.