It is just one tax, but the CGST and SGST are just components of the GST created to make the administration easier, explained Bhalla. “It is for the revenue share purposes, for example if I am paying Rs100,000 as GST, then Rs50,000 will go towards CGST and SGST each,” Bhalla said. The IGST anyway is for inter-state purchases and will be applied as a whole.
