Simultaneous CGST and SGST: both taxes apply on the same transaction value for intra state supplies, with separate input credit pools. Central GST and State GST are levied concurrently on taxable supplies except exempted or out of scope supplies and transactions below thresholds; both taxes apply to the same transaction value, with SGST restricted to intra state supplies. Tax receipts are deposited into respective Central and State accounts, and input tax credit may be used only against the corresponding tax component, so CGST credit cannot generally discharge SGST liability and vice versa.