Learn how GST classification works for goods and services, its importance, key schedules, HSN codes, and interpretative rules guiding correct tax rate determination. Types of GST The main types of GST are determined based on the nature of the transaction, and include: Inter-state transactions: These transactions occur between two different states, where the GST is allocated between the Central government and the state where the goods are consumed or the service is utilised. Intra-state transactions: A transaction that takes place within the same state is referred to as an intra-state transaction. In this case, the GST is shared between the Central ... Confused about GST types ? Learn about CGST, SGST, IGST & UTGST, their differences, rates, and ITC rules. Get expert answers to 20 GST FAQs in our 2025 guide. Learn about the four types of GST in India and how they apply to intra-state and inter-state transactions. Find out the differences, rates, revenue distribution, and examples of each type of GST .