The Earth has a surface area of 196,939,900 square miles. Areas covered by water is about (361,740,000 km), square miles equals about 71% of the total surface of the Earth. The Earth has a surface area of 196,939,900 square miles. Areas covered by water is about (361,740,000 km), square miles equals about 71% of the total surface of the Earth.
Now, if the dealer in Maharashtra had sold goods to a dealer in Gujarat worth Rs. 1,00,000. The GST rate is 18% comprising of CGST rate of 9% and SGST rate of 9%. In such case the dealer has to charge Rs. 18,000 as IGST. This IGST will go to the Centre.
It takes 10 minutes to read and understand this answer, it will explain all the basics of GST and exactly how it will operate in India. So, here you go -. THE NEED FOR GST. Suppose Mr. A sells goods to Mr. B and charges sales tax; then Mr. B re-sells those goods to Mr. C after charging sales tax.