# Charging Sections under GST
## The Two Charging Provisions
GST is levied through two parallel charging sections:
| Statute | Section | Levies |
|---|---|---|
| CGST Act, 2017 | Section 9 | CGST (and SGST/UTGST through respective state Acts) on intra-State supplies |
| IGST Act, 2017 | Section 5 | IGST on inter-State supplies and imports |
## Why Two Sections?
GST is a dual tax model in India: the Centre and State both levy tax on the same intra-State transaction (via Section 9 CGST + matching SGST). For inter-State movement, only the Centre levies IGST under Section 5 (later apportioned between the Centre and the destination State).
## Structure of a Charging Section
A typical charging section answers four questions:
1. Taxable event — supply of goods/services.
2. Person liable — the supplier (or recipient under RCM, or ECO under Sec 9(5)).
3. Rate — as notified.
4. Value — as per Section 15.