When you buy or sell something in your state, your government collects an SGST tax, which is then utilized for schooling, local projects, and other initiatives that benefit the state's entire population. The revenues is kept locally to support state programs or local needs. SGST falls under the State Goods and Service Tax Act 2016 https://www.corpzo.com/how-many-types-of-gst-are-there-in-india