Levy of GST -situation wise :-

Location of Supplier	Supply to	Place of Supply	Levy of
State A	State A	Intrastate Supply	CGST & SGST
State A	State B	Interstate Supply	IGST
State A	SEZ	Interstate Supply	IGST
Outside India	India	Import of services or goods	IGST
India	Outside India	Export of service or goods	Zero rated supply
Union Territory A	Union Territory A	Intra UT	UTGST & CGST
State A	Union Territory	Interstate Supply	IGST
Union Territory A	Union Territory B	Interstate Supply	IGST