https://www.taxtmi.com/article/detailed?id=7097 Dual GST imposes CGST and SGST on intra State supplies and IGST on inter State transactions and imports; CGST and SGST credits are confined to their respective taxes with no cross utilisation. Article 279A establishes a GST Council to recommend harmonised taxable items, exemptions, model laws, place of supply rules, thresholds and rate bands. Administrative reform proposes a Central Board of Indirect Taxes with a Member (GST) as Council secretary, strengthened state centre coordination, DGITI as the central intelligence agency, joint audits, de limitation of jurisdictions, and redistribution of manpower and infrastructure to enhance facilitation and compliance. en-us Thu, 24 Nov 2016 12:20:07 +0530 Thu, 24 Nov 2016 12:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7097 Dual GST imposes CGST and SGST on intra State supplies and IGST on inter State transactions and imports; CGST and SGST credits are confined to their respective taxes with no cross utilisation. Article 279A establishes a GST Council to recommend harmonised taxable items, exemptions, model laws, place of supply rules, thresholds and rate bands. Administrative reform proposes a Central Board of Indirect Taxes with a Member (GST) as Council secretary, strengthened state centre coordination, DGITI as the central intelligence agency, joint audits, de limitation of jurisdictions, and redistribution of manpower and infrastructure to enhance facilitation and compliance. Articles Goods and Services Tax - GST Thu, 24 Nov 2016 12:20:07 +0530 https://www.taxtmi.com/article/detailed?id=7097