Why is Dual GST required?
October 12, 2017

Why is Dual GST required?

India is a federal country where both the Centre and the States have been assigned the powers to levy and collect
taxes through appropriate legislation. Both the levels of Government have distinct responsibilities to perform
according to the division of powers prescribed in the Constitution for which they need to raise resources. A dual
GST will, therefore, be in keeping with the Constitutional requirement of fiscal federalism.

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