Most asked questions from the Government on GST.
Question 8
What type of GST is proposed to be implemented?
Question 5, click Here
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.
States/ Union territory would be called the State GST (SGST)/ UTGST.
Similarly, Integrated GST (IGST) will be levied and administered by
Centre on every inter-state supply of goods and services.
Consult Free