Dual GST: Centre and States levy tax on a common base; IGST applies to inter state supplies. Proposed GST is a dual GST with Centre and States levying tax on a common tax base: Central GST (CGST) by the Centre and State GST (SGST)/UTGST by States/UTs on intra State supplies, and Integrated GST (IGST) levied and administered by the Centre on inter state supplies.