Glossary · GST & Indirect Tax
UTGST
The GST component levied in Union Territories in place of SGST on intra-territory supplies, collected by the Central Government.
Under India’s dual GST model, an intra-state supply normally attracts CGST plus SGST. In Union Territories that do not have their own state legislature, SGST is replaced by UTGST (Union Territory Goods and Services Tax), which is administered by the Central Government. Inter-state and inter-territory supplies continue to attract IGST.
Examples
A supply of goods wholly within the Union Territory of Chandigarh attracts CGST plus UTGST rather than CGST plus SGST.