Most asked questions from the Government on GST.
Question 9 & 10
Why is Dual GST required?
Question 5, click Here
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
Both the levels of Government have distinct responsibilities for which they need to raise resources.
States/ Union territory would be called the State GST (SGST)/ UTGST.
A dual GST will, therefore, be in keeping
with the Constitutional requirement of fiscal federalism.
Which authority will levy and administer GST?
Centre will levy and administer CGST & IGST while respective states /UTs will levy and administer SGST/ UTGST.
Consult Free