State Goods and Services Tax or SGST is a component of GST. SGST is a combination of all the indirect taxes collected by the state government. This taxation system falls under the State Goods and Services Tax Act, 2017. SGST is the state component of GST which subsumes the various types of indirect taxes being collected by the various states in India.
GST, a unified tax regime for indirect taxes. This is perhaps the biggest tax reform in the regime of indirect taxes as it succeeds a number of indirect taxes that are applicable under the current regime.
The taxation framework in India is about to experience a radical shift once the GST (Goods and Services Tax) system takes over.
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