Dual levy of CGST and SGST on the same taxable value with segregated input tax credit pools.

Dual levy applies where a taxable supply that is not exempt, not outside GST scope and above threshold is subject to simultaneous CGST and SGST on the same transaction value; SGST is chargeable only for supplies where supplier and recipient are in the same State and input tax credits for each tax are segregated and usable only against the corresponding tax liability.

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