Question

What is the "Dual Model" feature of GST?

Options

• Tax is levied equally by both Central and State governments

• GST is collected only at the final stage of the supply chain

• Many indirect taxes are combined (subsumed) into one

• Tax revenue goes to the consuming state rather than the producing state

Answer 1

Under the Dual Model, tax is levied equally by both Central and State governments. This is also called Dual GST, levied by both the Centre (CGST) and the State (SGST).