Goods and Services Tax is a destination-based tax, this means that GST is taxed in the state wherein goods or services are finally consumed or delivered. However, if services or goods are delivered or consumed in the same state then applicable CGST (Central Goods and Service Tax) and SGST (State Goods and Service Tax) will be taxed on respective goods or services. On the other hand, if services or goods are delivered and/or consumed in a different state, then applicable IGST (Integrated Goods and Services Tax) will be levied.