Can both SGST and UTGST be levied?

No. Both cannot be levied together because UTGST applies only in Union Territories without legislatures, while SGST is levied in states.

Can ITC be set off against UTGST liability?

No. Input Tax Credit (ITC) of SGST from a state cannot be used to offset UTGST liability.

Are UTGST and CGST equal?

Yes. UTGST and CGST are levied at equal rates on intra-Union Territory supplies.

Is UTGST applicable in Haryana?

No. Haryana is a state, so SGST applies there, not UTGST.

Is UTSGT charged by the central government?

Yes. UTGST is imposed and collected by the central government because Union Territories don’t have their own legislatures. But the collected revenue is transferred to the UTs.

Tag: What is UTGST

What is UTGST? Learn Its Applicability Through a Clear Example

Mehul Jagwani

October 8, 2025

GST

The indirect tax collected on Goods and Services from GST is divided into two parts; one part goes to the central government, and the other part goes to the state. On an invoice, you must have seen the breakdown of the total GST into two parts, namely, CGST and SGST. Here, SGST is for the… Continue reading What is UTGST? Learn Its Applicability Through a Clear Example