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of <h1>New Dual GST System: Centre and States to Levy Taxes on Common Base with CGST, SGST, and IGST.</h1> A dual Goods and Services Tax (GST) system is proposed, where both the Centre and States levy taxes on a common base. The Central GST (CGST) will be imposed by the Centre on intra-State supplies of goods and services, while the State GST (SGST) will be levied by the States. Additionally, the Integrated GST (IGST) will be administered by the Centre on inter-State supplies of goods and services.
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