India is a federal country where both the Centre and the States have been assigned the powers to levy and collect taxes through appropriate legislation. Both the levels of Government have distinct responsibilities to perform according to the division of powers prescribed in the Constitution for which they need to raise resources. A dual GST will, therefore, be in keeping with the Constitutional requirement of fiscal federalism.
> Fiscal federalism is a concept that speaks how the financial polices of a nation are taken by the government, and funds are appropriated by the central government to the state government.
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