<h1>Dual GST framework establishes concurrent central and state taxation with shared governance and integrated treatment for inter state supplies.</h1> The article explains GST as a destination based dual tax regime where the Union and States concurrently levy tax on a common base (CGST and SGST/UTGST) and Parliament levies an integrated tax (IGST) on inter state supplies and imports to protect the input tax credit chain. It describes the constitutional amendment enabling concurrent jurisdiction, the Goods and Services Tax Council as the harmonizing mechanism, principal rate and exemption frameworks, threshold and composition schemes for small taxpayers, restrictions on cross utilisation of CGST and SGST credits, and institutional arrangements including the GSTN and administrative roles of CBEC.