It would be a dual GST with the Centre and States simultaneously levying it on a common tax base.
- The GST to be levied by the Centre on intra-State supply of goods and / or services would be called the Central GST (CGST) and
- that to be levied by the States/ Union territory would be called the State GST (SGST)/ UTGST.
- Integrated GST (IGST) will be levied and administered by Centre on every inter-state supply of goods and services.
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