# The Legislative Framework of GST
GST is not a single statute. It is a family of Acts — one for the Centre on intra-State supplies, one for inter-State supplies, separate State Acts for each State/UT-with-legislature, and one UTGST Act for the remaining UTs.
## The four key statutes
| Act | Extent | Levies |
|---|---|---|
| CGST Act, 2017 | Whole of India | CGST on intra-State supplies |
| SGST Act (each State/UT with legislature) | That State / UT | SGST on intra-State supplies in that State/UT |
| UTGST Act, 2017 | UTs without legislature | UTGST on intra-State supplies in those UTs |
| IGST Act, 2017 | Whole of India | IGST on inter-State supplies and imports |
## What 'India' means under GST
The CGST Act extends to the whole of India. The definition of India has three layers:
1. The territory of India as referred to in Article 1 of the Constitution.
2. Its territorial waters, seabed and subsoil underlying such waters, the continental shelf, exclusive economic zone, or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976.
3. The air space above its territory and territorial waters.
## UTs covered by the UTGST Act (UTs without legislature)
1. Andaman and Nicobar Islands
2. Lakshadweep
3. Dadra and Nagar Haveli & Daman and Diu
4. Ladakh
5. Chandigarh
6. Other territory
> Watch out: Delhi, Puducherry and Jammu & Kashmir are UTs/States with legislatures → they have their own SGST Acts, not UTGST.
## SGST Acts
Each State (and each of Delhi, Puducherry, J&K) has enacted its own SGST Act. The Act extends to the whole of that respective State/UT.
## Why this matters
A supply within Tamil Nadu is taxed under the CGST Act + Tamil Nadu GST Act. A supply within Chandigarh is taxed under the CGST Act + UTGST Act. A supply from Tamil Nadu to Karnataka is taxed under the IGST Act. Picking the right Act is the first step in every problem.