Dual GST model separates central and state levies with segregated input tax credits and harmonised compliance mechanisms. The proposed GST establishes a dual framework of Central GST and State GST, each with separate levies, administration and remittance; uniform core features such as taxable event, valuation and classification are to be aligned across statutes. Segregated input tax credit rules allow ITC claimed under one component to be used only against that component, with cross-utilisation generally disallowed. Collection procedures, periodical returns, and PAN-linked taxpayer identification are to be harmonised to facilitate compliance and information exchange between Centre and States.