https://www.taxtmi.com/article/detailed?id=562 A dual GST framework envisages separate CGST and SGST levies with non fungible credits for intra state supplies, while an IGST model for inter state supplies allows IGST (sum of CGST and SGST) to be paid after adjusting IGST, CGST and SGST credits and contemplates intergovernmental credit transfers to preserve an uninterrupted input tax credit chain. en-us Wed, 18 Nov 2009 13:23:20 +0530 Wed, 04 Feb 2015 19:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=562 A dual GST framework envisages separate CGST and SGST levies with non fungible credits for intra state supplies, while an IGST model for inter state supplies allows IGST (sum of CGST and SGST) to be paid after adjusting IGST, CGST and SGST credits and contemplates intergovernmental credit transfers to preserve an uninterrupted input tax credit chain. Articles Goods and Services Tax - GST Wed, 18 Nov 2009 13:23:20 +0530 https://www.taxtmi.com/article/detailed?id=562