Reference: GST/CESS Types
========================

This section provides reference information about GST and CESS types.

GST Types
---------

**CGST (Central GST)**
- Collected by Central Government
- Applicable on intra-state supplies
- Rate is half of the total GST rate

**SGST (State GST)**
- Collected by State Government
- Applicable on intra-state supplies
- Rate is half of the total GST rate

**IGST (Integrated GST)**
- Collected by Central Government
- Applicable on inter-state supplies
- Rate equals the total GST rate

CESS Types
----------

**National Calamity Contingent Duty (NCCD)**
- Additional duty on specific goods
- Used for disaster relief funds

**Road and Infrastructure CESS**
- Applied to automobiles
- Funds road infrastructure development

**Health and Education CESS**
- Applied to certain services
- Funds healthcare and education initiatives

API Endpoint
-----------

.. code-block:: bash

   GET /api/v1/reference/gst-cess-types

Response Format
--------------

.. code-block:: json

   {
     "status": "success",
     "data": {
       "gst_types": ["CGST", "SGST", "IGST"],
       "cess_types": ["NCCD", "Road CESS", "Health CESS"]
     }
   }