Goods and Services Tax or GST

GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer.

Under the new system, the states and the Centre will collect identical rates of taxes on goods and services. For example, if 18% is the GST rate on a good across the country, the states and the Centre will get 9% each called the CGST and SGST rates.

The Centre will also charge and collect the Integrated Goods and Services Tax (IGST) on all inter-State supply of goods and services.

DUAL  GST  MODEL

SGST – State GST, collected by the State Govt.

CGST – Central GST, collected by the Central Govt.

IGST – Integrated GST, collected by the Central Govt.

Local Sales (within the state) : GST and CGST is applicable

Interstate State Sales  : IGST is applicable 

Please refer below link for more details
   
http://pib.nic.in/newsite/PrintRelease.aspx?relid=148240