Libertatem Magazine Issue 1 | Page 27

In addition to these, there shall be “Dual GST” which is one for the Central and one for the State. Central GST will be stated as CGST and State GST called SGST. These will lead to the exclusion of several central taxes, custom duties, and State taxes. Under Clause 10 of the Bill, it is stated that taxes on the goods and services on imports and the businesses between the states in the territory of