Under GST, the Central Government collects CGST, SGST or IGST which is depend upon if the transaction is intrastate or it is interstate.On the off chance that the inventory of labor and products is being done inside the state then it is called as intra-state supply, and for this situation CGST and SGST will be gathered. Though if the inventory of labor and products is being done between two states then it is called as between state supply, and for this situation IGST will be gathered.
Source Taxguru
