Dual GST: Centre and States levy tax on a common base; IGST administered by Centre for inter state supplies. Dual Goods and Services Tax will be implemented with the Centre and States simultaneously levying tax on a common tax base. For intra State supplies the Centre's component is Central GST (CGST) and the States' component is State GST (SGST). For inter state supplies, Integrated GST (IGST) will be levied and administered by the Centre.