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8. Dual GST Dual GST means the proposed model will have two part called 1. CGST Central goods and service tax for levied by central Govt. 2. SGST State goods and service tax levied by state Govt. There would have multiple statute one CGST statute and SGST statute for every state. Http //www. thehindubusinessline. com/todayspaper/tp-others/tp-taxation/article2286103. ece 6. http //finmin.nic.in/workingpaper/gst 20refor ms 20and 20intergovernmental 20considerati ons 20in 20india.pdf http...
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