SGST, short for State Goods and Service Tax, is one of the three main categories of Goods and Service Tax, i.e. (CGST, IGST, and SGST) and carries a concept of one tax one nation. SGST falls under the State Goods and Service Tax Act 2016.
The supplies under SGST do not include alcohol for human consumption. Furthermore, this levied tax comes under the State Goods and Services Tax (SGST) Act, 2017 and is governed by the same. This kind of tax is levied on the transaction value of the goods or services supplied as per section 15 of the SGST Act.
The transaction value is actually the price that is paid or payable for the said supply of goods or services. In a nutshell, as the name implies this tax is received by the State in which the goods or services are consumed and not by the state in which the goods are being manufactured.