Thanks to visit codestin.com
Credit goes to www.scribd.com

Scribd
Upload
14 views1 page

Test 1

The document explains the concept of Dual GST, where both the Centre and States impose taxes on a common base. The tax levied by the Centre is referred to as Central GST (CGST), while the tax levied by the States is known as State GST (SGST). This system allows for simultaneous taxation by both levels of government.

Uploaded by

kohinoorhighland.raj
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as TXT, PDF, TXT or read online on Scribd
14 views1 page

Test 1

The document explains the concept of Dual GST, where both the Centre and States impose taxes on a common base. The tax levied by the Centre is referred to as Central GST (CGST), while the tax levied by the States is known as State GST (SGST). This system allows for simultaneous taxation by both levels of government.

Uploaded by

kohinoorhighland.raj
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as TXT, PDF, TXT or read online on Scribd
You are on page 1/ 1

Dual GST: It is a dual GST with the Centre and the States simultaneously levying

tax on a common base. GST to be levied by the Centre is called Central GST (CGST)
and that to be levied by the States is called State GST (SGST).

You might also like