Taxation · GST Framework
In the Indian GST framework, the model adopted is often called a 'dual GST'. What does 'dual' refer to in this context?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Dual means that GST is levied both at the beginning and the end of the supply chain.
- 2Dual means that for intra-state supplies, both the Centre (CGST) and State (SGST) levy tax; for inter-state supplies, an Integrated GST (IGST) is levied by the Centre.✓
- 3Dual means two separate tax returns must always be filed for each supply.
- 4Dual means each supply is taxed twice: once by the central government and again by the state government.
Correct answer
Dual means that for intra-state supplies, both the Centre (CGST) and State (SGST) levy tax; for inter-state supplies, an Integrated GST (IGST) is levied by the Centre.
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