IN THE NAME IT SELF SHOWING IT STATE WISE GST ...
SO CAN'T USE ONE STATE SGST TO ANOTHER SGST...
NOTE THAT GST IS STATE WISE GST ..
SO IT NOT POSSIBLE TO UTILISE ...
The word one state SGST to another state SGST means, here Inter State supply concept is arising. So Interstate supply - IGST is applicable. Therefore SGST canot be utilised.