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Dual GST for supply of goods and services within State :

Dual GST for supply of goods and services within State :

There will be dual GST – State GST (SGST) and Central GST (CGST) on supply of goods and services within the State [Article 246A of Constitution of India inserted w.e.f. 16-9-2016].

Territorial waters (i.e. 12 nautical miles inside the sea) will be part of State so far as GST is concerned. SGST will also apply in Union Territories having legislature. These are – Delhi and Puducherry.

Both CGST and SGST will be on supply of goods and services within the State.

GST-Goods and Service Tax | Tina Saha |