https://www.taxtmi.com/article/detailed?id=6797 Dual GST vests concurrent taxing power in Centre and States to levy GST on supplies, with inter state supplies centrally levied and revenues apportioned to States. The regime contemplates a threshold exemption to exclude small suppliers, zero rating of exports, imports treated as taxable supplies attracting IGST alongside customs duty, and implementation prerequisites of robust IT infrastructure, e filing/e payment, a national portal and agency, common tax periods, and trained personnel. en-us Tue, 26 Apr 2016 09:49:19 +0530 Tue, 26 Apr 2016 09:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6797 Dual GST vests concurrent taxing power in Centre and States to levy GST on supplies, with inter state supplies centrally levied and revenues apportioned to States. The regime contemplates a threshold exemption to exclude small suppliers, zero rating of exports, imports treated as taxable supplies attracting IGST alongside customs duty, and implementation prerequisites of robust IT infrastructure, e filing/e payment, a national portal and agency, common tax periods, and trained personnel. Articles Goods and Services Tax - GST Tue, 26 Apr 2016 09:49:19 +0530 https://www.taxtmi.com/article/detailed?id=6797