GST are categorised as Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), Union Territory Goods and Services Tax (UTGST) , Integrated Goods and Services Tax (IGST) and GST Compensation cess. IGST is charged for inter-state supplies where the place of supply is in different State compared as to the location of the supplier. Equal rate of CGST and SGST (half the GST rate applicable for IGST) is charged for intrastate supplies where the place of supply is in the same State compared to the location of the supplier.