<h1>Dual GST model consolidates Centre and State levies into a harmonised tax on supplies, enabling a unified national market.</h1> The reform established a dual GST model with Centre and States levying concurrent taxes on a common base-CGST and SGST/UTGST for intra State supplies and IGST for inter State supplies-supported by a consensus based GST Council, extensive subordinate notifications and a nationwide e way bill to facilitate movement of goods; implementation measures include anti profiteering investigations, expedited refund processes, clarificatory guidance and IT grievance redressal to address taxpayer and administrative challenges.