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What type of GST is proposed to be implemented in India?

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What type of GST is proposed to be implemented in India?
posted Jun 26, 2017 by Ati Kumar

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1 Answer

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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. Similarly, Integrated GST (IGST) will be levied and administered by Centre on every inter-state supply of goods and services.

answer Jun 27, 2017 by Pratiksha Shetty
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