GST is applicable to businesses whose turnover for a financial year is over Rs. 20 lakhs. Central GST (CGST) is collected by the Centre while State GST (SGST) is collected by the State. Integrated GST (IGST) for the inter-state transactions, is collected by the Centre from the buying state. Dealers, Retailers, Wholesalers, Manufacturers, Service Providers who pay CGST and SGST are given input tax credits (ITC). This means that they receive a credit for the taxes they paid on their purchases. The credits of the CGST can only be used for the CGST amount paid and the same logic is applied in the case of SGST. Agricultural services, including harvesting, packaging, warehouse, cultivation, supply, leasing of machinery, are essentially GST exempt services. For GST rules related to your state, please visit: https://services.gst.gov.in/services/gstlaw/gstlawlist