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<h1>GST Reform Unifies Taxes with Dual Model; Central, State, and Integrated GST Define Taxation Across Transactions and Supply Locations.</h1> The Goods and Services Tax (GST) reform consolidates multiple taxes into a single tax system, adopting a 'Dual GST' model where both the Centre and States levy GST on goods and services. GST comprises Central GST (CGST) and State GST (SGST), with Integrated GST (IGST) managing inter-State transactions. IGST addresses deficiencies in the Central Sales Tax system by ensuring tax accrues to the consumer's State, maintaining the input tax credit chain. Determining the 'place of supply' is crucial for tax classification as inter-State or intra-State, impacting whether IGST or CGST+SGST is applicable. Specific provisions guide place of supply for goods and services, considering domestic and cross-border transactions.
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