Illustrations · Q4
Q.Explain the 'Dual GST' structure adopted in India. Distinguish between CGST, SGST/UTGST, and IGST, stating when each applies.
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Start your 14-day free trial to unlock the full solution →India's Dual GST model reflects its federal structure — rather than only the Centre, or only the States, levying GST, BOTH levels of government levy GST simultaneously on the same taxable supply:
| Type of supply | GST levied |
|---|---|
| Intra-State (within one State) | CGST (Centre) + SGST (that State), generally at equal rates |
| Intra-UT (within one Union Territory without its own legislature) | CGST (Centre) + UTGST (that UT), in place of SGST |
| Inter-State (between two States/UTs), or on import | IGST alone (levied by the Centre, broadly equal to CGST+SGST combined, later apportioned to the destination State) |
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