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

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

Response Format

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