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<h1>India Implements Dual GST System to Uphold Fiscal Federalism and Empower Central and State Governments to Collect Taxes</h1> India requires a Dual GST system because it is a federal country where both the central and state governments are empowered to levy and collect taxes through legislation. This system aligns with the constitutional mandate of fiscal federalism, ensuring that both levels of government can fulfill their distinct responsibilities by raising necessary resources.