Beta, GST becomes IGST when goods or services move between states, while CGST and SGST apply within the same state. For your problems, just remember: inter-state = IGST, intra-state = CGST+SGST.
I simplify this for my own notes while studying for my clerk exam, yaar, writing "Movement = IGST" in the margin with a blue pen.
It reminds me of the fertiliser co-op, where sending bags to Uttar Pradesh meant different rules than selling here in Bihar — a practical lesson no textbook gives! 🌟
#haryana#athletics
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