Step 1: Understand what GST stands for. GST means Goods and Services Tax.
Step 2: Learn about the different types of GST. There are three main types: CGST, SGST, and IGST.
Step 3: Identify what each type means: CGST is collected by the central government, SGST is collected by state governments, and IGST is for inter-state transactions.
Step 4: Look at the options given in the question to find the one that is not a type of GST.
Step 5: Recognize that UGST is not a recognized type of GST, while CGST, SGST, and IGST are.
