DUAL MODEL OF GST India has adopted a dual model of GST due to its unique federal nature. Under the dual model, tax is levied simultaneously by the centre & state on a common base.

SGST SGST is levied on every intra state transaction (i.e. transaction within the state).

IGST

CGST

CGST is Central Goods & Service Tax. CGST is levied on every intra state transaction.

IGST is levied on every inter state transaction (i.e. transaction b/w two states) & is also levied on imports.

UTGST

UTGST would be levied on the supply of goods & services which take place in any of the union territories of India. In order to get more information about the dual model of GST & how GST works in India ,do checkout Tax Guru.

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