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CGST stands for Central Goods and Services Tax, one of the four components of India's GST system. Learn how CGST is applied, calculated, and differentiated from SGST, IGST, and UTGST. CGST - Know everything you need to know about Central Goods and Services Tax including its features, rules, and objectives, and its types. CGST stands for Central Goods and Services Tax , a tax levied by the central government on the intrastate supply of goods and services. It was introduced under the Central Goods and Services Tax Act, 2017, and applies across India, excluding Jammu and Kashmir. What is CGST? The full form of CGST is Central Goods and Services Tax . It is that part of GST that is paid to the Central Government. It gives the Centre its fair share of revenue from intra-state transactions, i.e., when goods or services are purchased and sold in the same state.