https://www.taxtmi.com/article/detailed?id=6319 A dual GST model provides for concurrent taxation by the Centre and States with an Integrated GST (IGST) on inter state supplies collected by the Centre and apportioned per GST Council recommendations; the Centre frames place of supply rules. An initial additional origin assigned tax applies to inter state goods within a transitional period, subject to parliamentary rules on place of origin and Central exemption powers, maintaining a legal distinction between goods and services for that levy. en-us Wed, 24 Jun 2015 09:52:12 +0530 Wed, 24 Jun 2015 09:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6319 A dual GST model provides for concurrent taxation by the Centre and States with an Integrated GST (IGST) on inter state supplies collected by the Centre and apportioned per GST Council recommendations; the Centre frames place of supply rules. An initial additional origin assigned tax applies to inter state goods within a transitional period, subject to parliamentary rules on place of origin and Central exemption powers, maintaining a legal distinction between goods and services for that levy. Articles Goods and Services Tax - GST Wed, 24 Jun 2015 09:52:12 +0530 https://www.taxtmi.com/article/detailed?id=6319