Goods and Services Tax (GST Services) is a single indirect tax, which was implemented in India on July 1, 2017, to unify the old taxes like VAT, excise duty, and service tax. The GST was applied to both goods and services supplies, which have been bifurcated into:   CGST: Central Goods and Services Tax: Applied on Intra-state transactions and collected by the central government.   SGST: It is levied by state governments on sales within the state.   IGST (Integrated GST): It is collected by the central government on sales across other states.