What is the need for a dual GST?

[samkapoor77]

What is the need for a dual GST?

[samkapoor77]

The Indian tax policy having a federal form and structure of government has the feature of both the Centre and the State having been assigned the powers to impose and collect taxes through appropriate legislation. The both levels of government have specified responsibility to perform according to the division of powers prescribed in the Constitution of India for which they need to raise resources. Therefore, a dual GST will help in following and adhering to the constitutional requirement of fiscal federalism.

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