(i) CGST means Central goods and service tax to replace the existing tax like service tax, excise, etc. and It is levied by central government.
(ii) SGST means State goods and service tax, replace the existing tax like sales tax, luxury tax, entry tax, etc. and it is levied by the state government.
(iii) IGST refers to the Integrated Goods and Services Tax and it is a combined form of CGST and IGST and it is levied by central government.