CGST, SGST, UTGST and IGST Mechanism
Distinguish intra-State CGST plus SGST or UTGST from inter-State IGST and follow destination-based settlement without confusing it with general revenue sharing.
Research source 1: Tamil Nadu Textbook and Educational Services Corporation
Research source 2: Tamil Nadu Textbook and Educational Services Corporation
Research source 3: Central Board of Indirect Taxes and Customs, Government of India
