---
title: "Central GST (CGST): India's Union Tax Explained"
description: "Central GST (CGST) is the Union government's tax on intra-state supplies, crucial for understanding India's GST framework and its revenue distribution."
url: "https://modeldiplomat.com/learn/glossary/central-gst-cgst"
---

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Model Diplomat Research Team · Last reviewed June 22, 2026

TL;DR

- Central GST is the component of India's Goods and Services Tax levied and collected by the Union government on intra-state supplies of goods and services.
- How does CGST differ from SGST and IGST?
- Can input tax credit of CGST be used to pay SGST?
- Who decides CGST rates?
- What taxes did CGST replace?

[Civil Service & Diplomatic Exams](https://modeldiplomat.com/learn/civil-services/glossary)Updated June 22, 2026

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On 1 July 2017 the Government of India began levying Central GST on intra-state supplies; a Delhi retailer selling goods at the 18 per cent slab thereafter charged 9 per cent CGST to the Centre alongside 9 per cent SGST to the state.

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