GST Full Form: CGST, SGST, IGST, GSTIN Check and GST Bills
Independent guide. We are not part of GSTN, CBIC or the GST Council, and we never ask for your GST login, PAN, bank details or OTP.
GST stands for Goods and Services Tax. It is the single tax added to most things you buy in India, from a phone to a haircut to a bank fee. Each seller in the chain pays tax only on the value it adds, and you, the final buyer, carry the full tax. Since 22 Sep 2025 the main rates are 5% and 18%, with 40% for a few sin and luxury goods.
- Full form
- Goods and Services Tax
- In force since
- 1 Jul 2017
- Main rates (from 22 Sep 2025)
- 5% and 18%; 40% for select sin/luxury goods; many essentials nil
- Within a state
- CGST + SGST, split equally
- Between states
- IGST, collected by the Centre
- Seller's GST number
- 15-character GSTIN, built on the seller's PAN
- Check a seller
- gst.gov.in → Search Taxpayer (no login)
- Overcharged?
- National Consumer Helpline 1915 or 1800-11-4000 (8 am–8 pm)
What is GST?
GST is a tax on the supply of goods and services. It replaced a long list of older taxes, including central excise, service tax, state VAT, central sales tax, entry tax and entertainment tax. It is a destination-based tax: the tax goes to the state where the goods or services are consumed, not the state where they are made.
- One tax, two governments. The Centre and the states levy GST together, under the same rates and rules set on the recommendation of the GST Council.
- Credit at every stage. A registered business deducts the GST it paid on its purchases (ITC) from the GST it collects on its sales. So tax is not charged on tax.
- Outside GST: alcohol for drinking is outside it. Petrol, diesel, crude oil, natural gas and aviation fuel are covered by GST under the Constitution (Article 279A(5)), but GST is not yet levied on them: the GST Council has to recommend a date first.
GST rates after the 2025 reform
On 3 Sep 2025 the 56th GST Council replaced the four-slab structure (5%, 12%, 18%, 28%) with a simpler one. The new rates applied to services and most goods from 22 Sep 2025.
| Rate | Official name | What it covers (examples from the Council's announcement) |
|---|---|---|
| Nil | Exempt | Essentials such as fresh milk, UHT milk, Indian breads; individual life and health insurance policies |
| 5% | Merit rate | Many daily-use and food items, most medicines, small hotel rooms, salons and gyms |
| 18% | Standard rate | Most other goods and services, including ACs, TVs, small cars and cement (cut from 28%) |
| 40% | Special de-merit rate | A select few sin and luxury goods: pan masala, cigarettes, aerated drinks, large cars, yachts |
Tobacco followed later. Pan masala and tobacco products kept their old rates plus compensation cess until 1 Feb 2026. From that date most moved to 40% (bidi to 18%), and the compensation cess on them was withdrawn.
Need the rate for one item? We don't list item-wise rates because they depend on exact classification. Look it up on CBIC's official GST rates page (rate finder), or find the HSN/SAC code on the GST portal's code search.
CGST, SGST, IGST and UTGST: who gets your tax
Your bill shows the same total tax, but split differently depending on where the sale happens. What matters is the place of supply: for goods, usually where they are delivered to you.
| Sale | Taxes on the bill | Sample: ₹1,000 item at a sample 18% rate |
|---|---|---|
| Within one state (you buy at a shop in Pune) | CGST (Centre) + SGST (state) | CGST 9% ₹90 + SGST 9% ₹90 = ₹180. You pay ₹1,180 |
| Between states (a Bengaluru seller ships to you in Pune) | IGST, collected by the Centre; the destination state gets its share | IGST 18% ₹180. You pay ₹1,180 |
| Within a Union Territory without a legislature (e.g. Chandigarh) | CGST + UTGST | CGST 9% ₹90 + UTGST 9% ₹90 = ₹180. You pay ₹1,180 |
18% is used only as a sample to show the split. Your item's real rate may be 5%, 18%, 40% or nil. Delhi, Puducherry and Jammu & Kashmir have legislatures, so they use SGST, not UTGST.
How GST flows from your payment to the government
This chain works only when the bill is real and the seller files its returns. Tax collected on an unbilled cash sale, or by someone who isn't registered, may never reach the government.
GSTIN: the seller's 15-character GST number
Every registered business gets a GSTIN for each state it operates in. It is built from the business's PAN, so one PAN can have several GSTINs across states. Sample: 27ABCDE1234F1Z0 (fictional).
| Characters | Sample | Meaning |
|---|---|---|
| 1–2 | 27 | State code (e.g. 07 Delhi, 09 Uttar Pradesh, 27 Maharashtra, 29 Karnataka, 33 Tamil Nadu) |
| 3–12 | ABCDE1234F | The business's 10-character PAN |
| 13–14 | 1Z | Entity code (2 characters). In the GSTINs we see, the 14th is almost always Z; the rules only say "entity code". |
| 15 | 0 | Check character (checksum), calculated by the system to catch typing errors |
How to check a seller's GSTIN
Before you pay GST on a big bill, check the number printed on it. It is free and needs no login.
- Go to gst.gov.in → Search Taxpayer → Search by GSTIN/UIN.
- Enter the GSTIN and the captcha, and click Search.
- Check the legal name / trade name, the status (Active, Suspended or Cancelled, with the date) and the taxpayer type. You can also see whether its returns have been filed.
Red flags: "GST" charged with no GSTIN on the bill; a GSTIN that isn't found, or is cancelled; a name that doesn't match; or a composition taxpayer adding GST. By law, a person who isn't registered must not collect any amount as tax.
What GST means for you
Reading a GST bill (tax invoice)
A registered seller's tax invoice must show, among other things:
- The seller's name, address and GSTIN
- A serial number (up to 16 characters, unique in the financial year) and the date
- Description, HSN or SAC code, and quantity
- The taxable value after any discount
- The rate and amount of each tax: CGST, SGST/UTGST, IGST or cess
- Place of supply and state, for a sale between states
- Your name and address too if the bill is ₹50,000 or more (or if you ask)
- The seller's signature or digital signature
Your checks at the counter
- Packaged goods: the printed MRP already includes all taxes. Nobody may add GST on top of it.
- Composition shops issue a "bill of supply" headed "composition taxable person, not eligible to collect tax on supplies". Such a bill must not have a GST line.
- Rate cut not passed on? First check the official rate; many items were already at 18% or were not covered by the cut.
- As a buyer you can't claim the GST back. Only registered businesses get ITC, and only for business purchases.
Do you need to register?
| You supply | Register when yearly all-India turnover exceeds |
|---|---|
| Only goods | ₹40 lakh in most states (₹20 lakh in some special-category and other states that kept the lower limit) |
| Services, or goods and services | ₹20 lakh (₹10 lakh in some special-category states) |
- Even below the limit, registration can be compulsory in some cases, such as selling goods to other states. Check the rules for your case on gst.gov.in. You can always register voluntarily.
- Fast registration (from 1 Nov 2025): if your monthly output tax on sales to registered businesses is up to ₹2.5 lakh, you can opt for registration granted electronically within 3 working days after Aadhaar authentication.
Composition scheme
- Pay a small flat share of turnover instead of normal GST. Limit: ₹1.5 crore turnover for goods (₹75 lakh in special-category states); ₹50 lakh for service providers.
- Rates (CGST + SGST together): 1% for manufacturers and traders, 5% for restaurants, 6% for eligible service providers.
- You can't collect GST from customers or claim ITC. Write "composition taxable person" on your signboard.
- Returns: pay quarterly in CMP-08 and file the annual GSTR-4.
Regular returns, in brief
- GSTR-1: details of your sales (outward supplies).
- GSTR-3B: the summary return in which you pay tax after claiming ITC.
- Turnover up to ₹5 crore? Under the QRMP scheme you can file both quarterly and pay tax monthly.
Don't put the GST amount into your price if you aren't registered: unregistered sellers must not collect tax.
GST on bank charges
Bank fees are services, so GST is added on top. That's why fee tables on our other pages say "₹2 + GST". Your statement usually shows the fee and the tax as separate lines (CGST + SGST, or IGST).
| Charge | GST? |
|---|---|
| Card fees, transfer charges, loan processing fees | Yes, added on top. Example: SBI Classic debit card annual fee ₹200 plus GST |
| Interest on loans and deposits | No: exempt (except interest in credit card services) |
| The money you send by UPI | No. In Apr 2025 the government called claims of GST on UPI payments over ₹2,000 false |
When comparing a "no-cost" EMI or a loan, add the GST on the processing fee to your total cost.
Overcharged or fake GST? Where to complain
- Ask the seller for a proper tax invoice, and check the GSTIN on gst.gov.in.
- Complain to the National Consumer Helpline (NCH): call 1915 or 1800-11-4000 (daily 8 am–8 pm except national holidays), WhatsApp 8800001915, or file on consumerhelpline.gov.in or the NCH/UMANG app. Since Sep 2025 its INGRAM portal has a dedicated GST category, and GST complaints are shared with CBIC.
- Not satisfied? NCH is a pre-litigation step; you can then approach the Consumer Commission.
The old anti-profiteering route has closed. From 1 Apr 2025 the authority under section 171 of the CGST Act no longer accepts new applications about rate cuts not being passed on. The legal duty to pass on tax cuts in prices remains.
Scam alert: nobody from the GST department will ask for your OTP or bank password to "refund GST". Lost money? Call 1930 or report on cybercrime.gov.in.
Timeline
The Constitution (101st Amendment) Act, which enables GST, receives the President's assent.
GST launched across India, replacing central excise, service tax, state VAT and other taxes.
No new anti-profiteering applications accepted (notified 30 Sep 2024).
"Next-Gen GST": main rates become 5% and 18%, with 40% for select goods; GST complaint category opens on the National Consumer Helpline.
Simplified, faster registration for small businesses begins.
Pan masala and tobacco move to the new rates; compensation cess on them ends.
The 57th GST Council recommends process reforms, including no show-cause notices below ₹10,000 and an optional annual-return scheme for small sellers who sell only to consumers (not yet notified).
FAQs
What is the full form of GST?
Goods and Services Tax: India's single tax on the supply of goods and services, in force since 1 Jul 2017.
What are the GST rates now?
Since 22 Sep 2025, mainly 5% and 18%, plus 40% for a few sin and luxury goods; many essentials are nil. For a specific item, check CBIC's official rates page.
Why does my bill show CGST and SGST but my online order shows IGST?
A sale within your state carries CGST + SGST in equal halves. If the seller ships from another state, the same total is charged as IGST. You pay the same amount either way.
Can a shop add GST on top of the MRP?
No. The MRP on packaged goods is inclusive of all taxes. Complain to the National Consumer Helpline (1915) if you are charged more.
How do I know if a GST number is genuine?
Use Search Taxpayer on gst.gov.in. Check that the name matches, the status is Active, and the taxpayer type is not Composition if the bill charges GST.
Is GST charged on UPI payments?
No. GST applies to fees, not to the money you transfer. The government called claims of GST on UPI payments above ₹2,000 false in Apr 2025.
Is GST charged on bank interest?
No. Interest on loans and deposits is exempt (credit card interest is an exception). Fees such as processing charges, card fees and transfer charges carry GST.
Can I still complain to the anti-profiteering authority?
Not with a new application: none are accepted from 1 Apr 2025. Use the National Consumer Helpline's GST category instead.
Does a small shop need GST registration?
Only above the turnover limit (generally ₹40 lakh for goods-only sellers and ₹20 lakh for services, lower in some states) or in special cases such as selling goods to other states.
Official sources
- PIB / GST Council – Recommendations of the 56th GST Council meeting, 3 Sep 2025 (rates 5%, 18%, 40%; from 22 Sep 2025) (accessed 31 Oct 2026)
- GST Council – Newsletter, December 2025 (tobacco and pan masala rates and end of compensation cess from 1 Feb 2026) (accessed 31 Oct 2026)
- PIB / GST Council – Recommendations of the 57th GST Council meeting, 8 Oct 2026 (accessed 31 Oct 2026)
- CBIC – GST: Concept and Status (destination-based tax, CGST/SGST/UTGST/IGST, taxes subsumed) (accessed 31 Oct 2026)
- CBIC – GST: An Update (launch on 1 Jul 2017) (accessed 31 Oct 2026)
- GST Council – Registration under GST Law (GSTIN structure, thresholds) (accessed 31 Oct 2026)
- CBIC – CGST Rules, rule 10 (GSTIN: state code, PAN, entity code, checksum) (accessed 31 Oct 2026)
- CBIC – CGST Act, section 22 (persons liable for registration) (accessed 31 Oct 2026)
- CBIC – CGST Act, section 32 (unregistered persons must not collect tax) (accessed 31 Oct 2026)
- CBIC – CGST Rules, rule 46 (particulars of a tax invoice) (accessed 31 Oct 2026)
- CBIC – CGST Rules, rule 5 (composition: bill of supply wording, signboard) (accessed 31 Oct 2026)
- CBIC – CGST Rules, rule 7 (composition tax rates) (accessed 31 Oct 2026)
- GST portal – Composition FAQs (turnover limits, CMP-08) (accessed 31 Oct 2026)
- GST portal – QRMP scheme FAQs (accessed 31 Oct 2026)
- GST Council – Newsletter, October 2025 (simplified registration from 1 Nov 2025) (accessed 31 Oct 2026)
- GST portal – Search Taxpayer using GSTIN/UIN (user manual) (accessed 31 Oct 2026)
- GSTN e-invoice portal – Master codes (state codes) (accessed 31 Oct 2026)
- CBIC – GST goods and services rates (rate finder) (accessed 31 Oct 2026)
- CBIC – Notification 19/2024-Central Tax, 30 Sep 2024 (no new anti-profiteering applications from 1 Apr 2025) (accessed 31 Oct 2026)
- PIB – GST grievance redressal on the National Consumer Helpline, 20 Sep 2025 (accessed 31 Oct 2026)
- PIB – NCH GST 2.0 calls; petrol outside GST; complaints forwarded to CBIC, 2 Oct 2025 (accessed 31 Oct 2026)
- National Consumer Helpline – Contact details (1915, 1800-11-4000, WhatsApp) (accessed 31 Oct 2026)
- PIB – Legal Metrology amendment: MRP inclusive of all taxes, 8 Nov 2021 (accessed 31 Oct 2026)
- CBIC – Circular 218/12/2024-GST (interest on loans exempt; processing fees taxable) (accessed 31 Oct 2026)
- PIB – Claims of GST on UPI transactions over ₹2,000 false, 18 Apr 2025 (accessed 31 Oct 2026)
- SBI – Debit card related charges (fees plus GST) (accessed 31 Oct 2026)
- Ministry of Home Affairs – National Cybercrime Reporting Portal (accessed 31 Oct 2026)
Found a mistake?
Get new acronym guides
Hear when we publish new guides to Indian banking, tax and government terms.