Dual GST framework: concurrent central and state taxation with IGST for inter-state supplies and segregated input credit. The document explains a destination-based indirect tax regime with a dual GST framework where the Centre and States levy CGST and SGST concurrently and the Centre levies IGST on inter-State supplies; it covers subsumation and exclusions, allocation by place of supply, segregation of input tax credit between central and state components, thresholds and composition options for small taxpayers, classification rules, GSTN's IT role, the GST Council's decision-making and functions, and compliance mechanisms including anti-profiteering, information returns, cross-empowerment of officers and a public compliance rating.