<h1>Goods and Services Tax establishes a dual, destination based supply tax structure with IGST and a central GST Council for rates and rules.</h1> A destination based Goods and Services Tax replaces multiple Central and State indirect taxes through a dual structure of CGST and SGST/UTGST with IGST for inter State supplies and imports. The Constitution empowered a GST Council to recommend rates, exemptions and rules; core laws and detailed procedural rules govern registration, ITC, returns, refunds, assessment, appeals, anti profiteering and dispute settlement. Separate CGST and SGST credit streams are preserved with ordered cross utilisation rules and periodic intergovernmental settlements; implementation relies on GSTN, electronic interfaces and administrative coordination between Centre and States.