Goods and Services Tax would be a dual GST with the Centre and the States simultaneously levying it on a common base. The GST to be levied by the Centre would be called Central GST (CGST) and that to be levied by the State s would be called State GST (SGST). An Integrated GST (IGST) would be levied on inter - State supply (including stock transfers) of goods or services. This would be collected by the Centre

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