As we previously saw, the full form of GST and their different types in a discussion like CGST, IGST, and UTGST full form and SGST full form complete form is one of them.
The different types said their importance in the GST indirect taxation, and all enactments vested on the same date, 1 July 2017.
SGST full form describes as State Goods and Services Tax Act 2017. This Act levied on all over India as of Twenty Eight states of India.
Mainly, SGST full form applied intra-state supply of goods and services or both or as per the provisions defined by the different State Governments.
The Act substitute taxes in SGST full form:
- Luxury tax
- State sales tax
- State vat
- Entertainment tax
- Entry tax
- Lottery tax
- Betting and Gambling Taxes
- State Cess
At the top, we discuss the state in India. So, state-wise, we made a brief explanation as above:
SGST full form applicability as per States:
Maharashtra (MGST – Maharashtra SGST Act):
Maharashtra SGST act, 2017 states that as per the following:
As mention article 348 of the Constitution of India under the authority of Governor in Maharashtra Act No. XLIII of 2017,
This publication made on 15 June 2017 in Maharashtra Government Gazette. An act says provisions for levy and collection of taxes on intra-state supply of goods and services or both.
Enactment for this Act made after the Sixty-eighth Year of the Republic of India, and it may say as follows:
- Full form of SGST defined as Maharashtra Goods and Services Tax Act, 2017 (MGST Act 2017)
- This Act extends the whole of the state Maharashtra.
The Maharashtra Goods and Services Tax does not include alcoholic liquor for human consumption at the rate not exceeding 20 %.
Andhra Pradesh (Andhra Pradesh SGST Act):
Andhra Pradesh Act No. 16 of 2017.
This Act introduced after the assent of the Governor on 5 June 2017 and also published in Andhra Pradesh Gazette.
The Act called as Andhra Pradesh Goods and Services Tax Act, 2017.
And it extents whole of the State Andhra Pradesh.
The Andhra Pradesh Goods and Services Tax does not include alcoholic liquor for human consumption at the rate not exceeding 20 %.
Telangana (Telangana SGST full form Act):
As per the Telangana SGST Act, 2017 prescribes that as following;
Vide notification no. 23/2017. This Act called The Telangana Goods and Services Act 2017. Extents to the whole of Telangana.
Administrative officers under this Act appointed under The Telangana Value Added Tax Act, 2005.
The Telangana Goods and Services Tax does not include alcoholic liquor for human consumption at the rate not exceeds 20 %.
Madhya Pradesh (Madhya Pradesh SGST Act):
Madhya Pradesh SGST act, 2017, notified on 12 June 2017 and permission from the Governor on 9 June 2017.
This Act is called Madhya Pradesh Goods and Services Act, 2017, and it is extents to the whole of Madhya Pradesh.
Karnataka (Karnataka SGST Act):
Karnataka SGST Act, 2017 notified on notification no. 27/ 2017. The permission is given by Governor and published this notification on 27 June 2017.
This Act called as Karnataka Goods and Services Act, 2017, and its extent the whole of Karnataka.
Jammu and Kashmir (Jammu and Kashmir SGST Act):
Jammu and Kashmir SGST Act no. V of 2017 is notified on 7 July 2017 after the assent of the Governor.
It called as Jammu and Kashmir Goods and Services Act, 2017.
Administrative officers appointed under Jammu and Kashmir Value Added Tax Act, 2005.
Arunachal Pradesh ( Arunachal Pradesh SGST Act ):
Notification of 24 June 2017, the act passed in legislative assembly in his twelveth special session of sixth legislative assembly.
Latterly, this notification receives assent of the Governor, hereby published for general information of the act.
The assent received from the Governor on date of 15th June 2017, and the act no. as 7 of 2017.
Act called the Arunachal Pradesh Goods and Services Tax Act 2017, it extent to whole state of Arunachal Pradesh.
It comes in existence on such date when State Government notified in official gazette which Government issued.
What is SGST?
SGST is one of the part of Goods and Services Tax as per their other types like CGST, SGST, UTGST and at last IGST. The tax is applicable on states of country. The SGST act under control of states Government.
How is SGST calculated?
In GST the Central Government and State Government divided tax equally as CGST and SGST for example if GST is 28% then SGST half of this tax rate i.e., 14%
How much States that India Having ?
In current date the India having total 28 states and also 8 union territories other.