{"id":203,"date":"2020-04-08T01:21:39","date_gmt":"2020-04-07T19:51:39","guid":{"rendered":""},"modified":"2026-09-03T16:46:57","modified_gmt":"2026-09-03T16:46:57","slug":"cgst-and-sgst-levied-simultaneously","status":"publish","type":"post","link":"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/","title":{"rendered":"CGST and SGST levied simultaneously on goods or services"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#Introduction\" >Introduction:<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#It_has_been_rightly_said_%E2%80%98Necessity_is_the_mother_of_all_the_inventions_This_statement_doesnt_only_apply_to_technology_but_to_the_normal_environment_in_which_we_are_living_Earlier_we_had_many_taxes_in_our_country_like_customs_service_tax_sales_tax_etc_which_are_being_subsumed_in_GST_On_1st_July_2017_GST_was_implemented_in_our_county_which_was_a_single_tax_levied_on_all_the_goods_and_services_It_subsumed_all_17_taxes_in_it\" >It has been rightly said \u2018Necessity is the mother of all the inventions\u2019. This statement doesn\u2019t only apply to technology but to the normal environment in which we are living. Earlier we had many taxes in our country like customs, service tax, sales tax, etc. which are being subsumed in GST. On 1st July 2017 GST was implemented in our county which was a single tax levied on all the goods and services. It subsumed all 17 taxes in it.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#GST_has_reduced_the_cascading_effect_of_taxes_by_allowing_input_tax_credit_It_has_reduced_the_difficulties_faced_by_the_people_and_the_burden_of_taxes_on_them\" >GST has reduced the cascading effect of taxes by allowing input tax credit. It has reduced the difficulties faced by the people and the burden of taxes on them.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#GST_has_three_components_but_in_this_article_we_will_be_looking_at_its_two_components_only_which_are_listed_below\" >GST has three components but in this article, we will be looking at its two components only which are listed below&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#CGST_Central_Tax_A_tax_levied_by_the_Central_government_on_all_the_taxable_goods_and_services_SGST_State_tax_A_tax_levied_by_the_State_Government_on_all_the_taxable_goods_and_services\" >CGST (Central Tax): A tax levied by the Central government on all the taxable goods and services.\n\n\nSGST (State tax): A tax levied by the State Government on all the taxable goods and services.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#Note\" >Note<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#CGST_Central_tax_and_SGST_State_tax_are_not_levied_on_the_exempted_goods_and_services_which_are_mention_in_the_GST_law_and_hence_are_out_of_the_purview_of_GST_CGST_and_SGST_are_not_levied_on_those_transactions_that_are_below_the_threshold_limit_CGST_Central_tax_and_SGST_State_Tax_are_levied_on_the_same_price_or_value_of_the_goods_and_services\" >CGST (Central tax) and SGST (State tax) are not levied on the exempted goods and services which are mention in the GST law and hence are out of the purview of GST.&nbsp;\n\n\nCGST and SGST are not levied on those transactions that are below the threshold limit.\n\n\nCGST (Central tax) and SGST (State Tax) are levied on the same price or value of the goods and services.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#CGST_and_SGST_are_not_levied_on_the_inter-state_supply_of_goods_and_services_The_location_of_the_supplier_and_the_recipient_across_the_country_doesnt_affect_it\" >CGST and SGST are not levied on the inter-state supply of goods and services. The location of the supplier and the recipient across the country doesn\u2019t affect it.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#How_CGST_Central_goods_and_service_tax_and_SGST_State_goods_and_service_tax_work_in_our_economy\" >How CGST (Central goods and service tax) and SGST (State goods and service tax) work in our economy?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#CGST_and_SGST_are_chargeable_on_the_intra-state_supply_of_goods_and_services_that_means_a_particular_good_or_service_is_taxed_under_CGST_and_SGST_when_the_supplier_and_the_recipient_are_in_the_same_state_There_is_only_one_and_the_same_GST_for_a_particular_good_or_service_that_is_set_up_by_the_GST_council\" >CGST and SGST are chargeable on the intra-state supply of goods and services that means a particular good or service is taxed under CGST and SGST when the supplier and the recipient are in the same state. There is only one and the same GST for a particular good or service that is set up by the GST council.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#Note-2\" >Note:<\/a><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#i\" >&nbsp;<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#All_the_suppliers_and_recipients_have_to_be_registered_under_GST_Registration_for_making_taxable_supplies_of_goods_services_or_both_When_GST_is_levied_on_any_Intra-state_supply_of_a_good_or_service_it_is_further_equally_divided_into_CGST_and_SGST_that_goes_to_the_Central_government_and_State_government_respectively_The_reason_for_a_nomenclature_was_to_facilitate_the_division_of_the_tax_revenue_into_the_two_heads\" >All the suppliers and recipients have to be registered under GST Registration for making taxable supplies of goods, services, or both. When GST is levied on any Intra-state supply of a good or service, it is further equally divided into CGST and SGST that goes to the Central government and State government respectively. The reason for a nomenclature was to facilitate the division of the tax revenue into the two heads.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#Let_us_take_an_example_to_have_a_better_understanding_of_the_above_system_Suppose_the_GST_rate_is_18_in_this_example\" >Let us take an example to have a better understanding of the above system. Suppose the GST rate is 18% in this example.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#A_computer-software_company_in_Mumbai_supplies_its_services_to_Information_Technology_Company_based_in_Pune_at_Rs_2000_As_both_the_companies_are_in_the_same_state_so_CGST_and_SGST_are_applicable_to_them_supplied_service_under_Intra-state_supplies_The_GST_taxed_on_the_service_is_Rs_360_which_is_18_of_Rs_2000_The_18_GST_will_be_equally_divided_and_will_go_into_the_pockets_of_the_Central_government_and_the_State_government_as_9_each_The_software-company_will_charge_this_GST_SGSTCGST_from_the_IT_Company_and_will_pay_Rs_180_each_to_the_respective_governments_as_tax\" >A computer-software company in Mumbai supplies its services to Information Technology Company based in Pune at Rs. 2000. As both the companies are in the same state so CGST and SGST are applicable to them supplied service under Intra-state supplies. The GST taxed on the service is Rs. 360 which is 18% of Rs. 2000. The 18% GST will be equally divided and will go into the pockets of the Central government and the State government as 9% each. The software-company will charge this GST (SGST+CGST) from the IT Company and will pay Rs. 180 each to the respective governments as tax.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#Note-3\" >Note:<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/#The_Computer-software_company_cannot_use_the_credit_of_CGST_to_pay_SGST_and_vice-versa_The_credit_of_CGST_on_the_purchase_example_inputs_can_only_be_used_for_paying_CGST_while_the_credit_of_SGST_on_the_purchase_example_inputs_can_only_be_used_for_paying_SGST\" >The Computer-software company cannot use the credit of CGST to pay SGST and vice-versa. The credit of CGST on the purchase (example: inputs) can only be used for paying CGST while the credit of SGST on the purchase (example: inputs) can only be used for paying SGST.<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Introduction\"><\/span><b>Introduction:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"It_has_been_rightly_said_%E2%80%98Necessity_is_the_mother_of_all_the_inventions_This_statement_doesnt_only_apply_to_technology_but_to_the_normal_environment_in_which_we_are_living_Earlier_we_had_many_taxes_in_our_country_like_customs_service_tax_sales_tax_etc_which_are_being_subsumed_in_GST_On_1st_July_2017_GST_was_implemented_in_our_county_which_was_a_single_tax_levied_on_all_the_goods_and_services_It_subsumed_all_17_taxes_in_it\"><\/span>It has been rightly said \u2018Necessity is the mother of all the inventions\u2019. This statement doesn\u2019t only apply to technology but to the normal environment in which we are living. Earlier we had many taxes in our country like customs, service tax, sales tax, etc. which are being subsumed in GST. On 1st July 2017 GST was implemented in our county which was a single tax levied on all the goods and services. It subsumed all 17 taxes in it.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"GST_has_reduced_the_cascading_effect_of_taxes_by_allowing_input_tax_credit_It_has_reduced_the_difficulties_faced_by_the_people_and_the_burden_of_taxes_on_them\"><\/span>GST has reduced the cascading effect of taxes by allowing input tax credit. It has reduced the difficulties faced by the people and the burden of taxes on them.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"GST_has_three_components_but_in_this_article_we_will_be_looking_at_its_two_components_only_which_are_listed_below\"><\/span><b>GST has three components but in this article, we will be looking at its two components only which are listed below&nbsp;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h5><\/h5>\n<h4><span class=\"ez-toc-section\" id=\"CGST_Central_Tax_A_tax_levied_by_the_Central_government_on_all_the_taxable_goods_and_services_SGST_State_tax_A_tax_levied_by_the_State_Government_on_all_the_taxable_goods_and_services\"><\/span>\n<ul>\n<li>CGST (Central Tax): A tax levied by the Central government on all the taxable goods and services.<\/li>\n<\/ul>\n<ul>\n<li>SGST (State tax): A tax levied by the State Government on all the taxable goods and services.<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h3><span class=\"ez-toc-section\" id=\"Note\"><\/span><u style=\"\"><b style=\"\"><font color=\"#ff9c00\">Note<\/font><\/b><\/u><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><\/h4>\n<h6><font color=\"#ff0000\"><u><b><br \/><\/b><\/u><\/font><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"CGST_Central_tax_and_SGST_State_tax_are_not_levied_on_the_exempted_goods_and_services_which_are_mention_in_the_GST_law_and_hence_are_out_of_the_purview_of_GST_CGST_and_SGST_are_not_levied_on_those_transactions_that_are_below_the_threshold_limit_CGST_Central_tax_and_SGST_State_Tax_are_levied_on_the_same_price_or_value_of_the_goods_and_services\"><\/span>\n<ul>\n<li>CGST (Central tax) and SGST (State tax) are not levied on the exempted goods and services which are mention in the GST law and hence are out of the purview of GST.&nbsp;<\/li>\n<\/ul>\n<ul>\n<li>CGST and SGST are not levied on those transactions that are below the threshold limit.<\/li>\n<\/ul>\n<ul>\n<li>CGST (Central tax) and SGST (State Tax) are levied on the same price or value of the goods and services.<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"CGST_and_SGST_are_not_levied_on_the_inter-state_supply_of_goods_and_services_The_location_of_the_supplier_and_the_recipient_across_the_country_doesnt_affect_it\"><\/span>\n<ul>\n<li>CGST and SGST are not levied on the inter-state supply of goods and services. The location of the supplier and the recipient across the country doesn\u2019t affect it.<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"How_CGST_Central_goods_and_service_tax_and_SGST_State_goods_and_service_tax_work_in_our_economy\"><\/span><b>How CGST (Central goods and service tax) and SGST (State goods and service tax) work in our economy?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"CGST_and_SGST_are_chargeable_on_the_intra-state_supply_of_goods_and_services_that_means_a_particular_good_or_service_is_taxed_under_CGST_and_SGST_when_the_supplier_and_the_recipient_are_in_the_same_state_There_is_only_one_and_the_same_GST_for_a_particular_good_or_service_that_is_set_up_by_the_GST_council\"><\/span><b>CGST <\/b>and <b>SGST <\/b>are chargeable on the intra-state supply of goods and services that means a particular good or service is taxed under CGST and SGST when the supplier and the recipient are in the same state. There is only one and the same GST for a particular good or service that is set up by the GST council.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><\/h4>\n<h3><span class=\"ez-toc-section\" id=\"Note-2\"><\/span><b style=\"\"><u style=\"\"><font color=\"#ff9c00\">Note:<\/font><\/u><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><\/h4>\n<h6><span class=\"ez-toc-section\" id=\"i\"><\/span><font color=\"#ff0000\"><b><u>&nbsp;<\/u><\/b><\/font><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"All_the_suppliers_and_recipients_have_to_be_registered_under_GST_Registration_for_making_taxable_supplies_of_goods_services_or_both_When_GST_is_levied_on_any_Intra-state_supply_of_a_good_or_service_it_is_further_equally_divided_into_CGST_and_SGST_that_goes_to_the_Central_government_and_State_government_respectively_The_reason_for_a_nomenclature_was_to_facilitate_the_division_of_the_tax_revenue_into_the_two_heads\"><\/span>All the suppliers and recipients have to be registered under <a href=\"https:\/\/www.legalsalaah.com\/gst-registration-online.html\" target=\"_blank\">GST Registration<\/a> for making taxable supplies of goods, services, or both.<br \/>When GST is levied on any Intra-state supply of a good or service, it is further equally divided into CGST and SGST that goes to the Central government and State government respectively. The reason for a nomenclature was to facilitate the division of the tax revenue into the two heads.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"Let_us_take_an_example_to_have_a_better_understanding_of_the_above_system_Suppose_the_GST_rate_is_18_in_this_example\"><\/span><b>Let us take an example to have a better understanding of the above system. Suppose the GST rate is 18% in this example.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"A_computer-software_company_in_Mumbai_supplies_its_services_to_Information_Technology_Company_based_in_Pune_at_Rs_2000_As_both_the_companies_are_in_the_same_state_so_CGST_and_SGST_are_applicable_to_them_supplied_service_under_Intra-state_supplies_The_GST_taxed_on_the_service_is_Rs_360_which_is_18_of_Rs_2000_The_18_GST_will_be_equally_divided_and_will_go_into_the_pockets_of_the_Central_government_and_the_State_government_as_9_each_The_software-company_will_charge_this_GST_SGSTCGST_from_the_IT_Company_and_will_pay_Rs_180_each_to_the_respective_governments_as_tax\"><\/span>A computer-software company in Mumbai supplies its services to Information Technology Company based in Pune at Rs. 2000. As both the companies are in the same state so CGST and SGST are applicable to them supplied service under Intra-state supplies. The GST taxed on the service is Rs. 360 which is 18% of Rs. 2000. The 18% GST will be equally divided and will go into the pockets of the Central government and the State government as 9% each. The software-company will charge this GST (SGST+CGST) from the IT Company and will pay Rs. 180 each to the respective governments as tax.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><\/h4>\n<h3><span class=\"ez-toc-section\" id=\"Note-3\"><\/span><b style=\"\"><u style=\"\"><font color=\"#ff9c00\">Note:<\/font><\/u><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><\/h4>\n<h6><font color=\"#ff0000\"><b><u><br \/><\/u><\/b><\/font><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_Computer-software_company_cannot_use_the_credit_of_CGST_to_pay_SGST_and_vice-versa_The_credit_of_CGST_on_the_purchase_example_inputs_can_only_be_used_for_paying_CGST_while_the_credit_of_SGST_on_the_purchase_example_inputs_can_only_be_used_for_paying_SGST\"><\/span>The Computer-software company cannot use the credit of CGST to pay SGST and vice-versa. The credit of CGST on the purchase (example: inputs) can only be used for paying CGST while the credit of SGST on the purchase (example: inputs) can only be used for paying SGST.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>Introduction: It has been rightly said \u2018Necessity is the mother of all the inventions\u2019. This statement doesn\u2019t only apply to technology but [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":460,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-203","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CGST and SGST levied simultaneously on goods or services<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalsalaah.com\/blog\/cgst-and-sgst-levied-simultaneously\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CGST and SGST levied simultaneously on goods or services\" \/>\n<meta property=\"og:description\" content=\"Introduction: It has been rightly said \u2018Necessity is the mother of all the inventions\u2019. 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