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The idea of a nationwide GST in India was very first proposed with the Kelkar Task drive on Indirect taxes in 2000. the target was to replace the prevailing complicated and fragmented tax structure using a unified system that might simplify compliance, decrease tax cascading, and boost financial integration. Besides, the stricter legal guidelines
As per the identify, dual GST may be the program wherever the two the middle and point out levy taxes. It signifies that both governments gain profits on every single goods and service supply. The dual GST which means Consequently refers to aspect-by-side tax application through the condition on center on transactions. rise in earnings assortment: