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Understand the four types of GST in India — SGST, CGST, IGST , and UTGST. Learn how each tax is applied, who collects it, and when it is applicable in intra- and inter-state transactions. The Goods and Services Tax system in India works through three main components, CGST, SGST, and IGST . Each tax applies in different situations depending on whether the supply takes place within a state or across state borders. Understanding their use helps businesses stay compliant and manage input tax credit effectively. What Is The full form of IGST under GST law is Integrated Goods and Service Tax . Continue reading this article to understand IGST Act 2017 in detailed. IGST is a single tax on inter-state supply of goods and services in India. Learn how to calculate IGST , its features, benefits, refund and FAQs.