Dual GST establishes concurrent central and state levies with IGST safeguarding input tax credit chains and harmonised rates. A Dual GST framework empowers Centre and States to levy GST concurrently on a common base while the Centre levies an Integrated GST (IGST) on inter State supplies to protect the input tax credit chain. The GST regime is supported by separate CGST, SGST/UTGST, IGST and Compensation statutes, a GST Council to recommend rates and exemptions, electronic administration via GSTN, specified threshold and composition options for small taxpayers, limited cross utilisation of ITC with a prescribed order of utilisation, and periodic settlement mechanisms between the Centre and States based on tax returns.