GST replaces both central and state taxes. States' share is 50% of GST (CGST and SGST). Only alcohol, petroleum and electricity is kept out of GST, which are still taxed at state level.
If you see the invoices CGST & SGST is mentioned separately.
Just for refrence.
True but it is as mentioned above 50% each, eg. Eating out is charged 18% GST, half of which would go to state and the other half to the centre. 9% + 9% of the bill value.