# Dual GST Model
## What is Dual GST?
In the Dual GST model, both the Centre and the State levy GST simultaneously across the supply chain.
## Key Features
1. Both Centre and State have concurrent powers to levy GST.
2. The Centre is empowered to tax intra-state sales of goods.
3. The States can tax services.
4. GST applies to the whole of India, including Jammu & Kashmir.
5. GST is a destination-based tax — tax revenue goes to the State where the goods/services are consumed.
## Types of Supplies & Taxes Levied
### Intra-State Supply
Definition: Location of supplier AND place of supply are in the same State / UT.
Following taxes are levied:
| Tax | Levied & Collected By |
|---|---|
| CGST | Central Government |
| SGST | State Government / UT with Legislature |
| UTGST | UT without Legislature |
### Inter-State Supply
Definition: Location of supplier and place of supply are in:
- Two different States, OR
- Two different UTs, OR
- A State and a UT
Tax levied: IGST = (CGST + SGST/UTGST equivalent)
IGST is levied and collected by the Central Government and apportioned between Centre and the consuming State.
## Visual Mapping
```
Intra-State Supply (Same State/UT)
-----------------------------------
CGST + SGST (if State / UT with Legislature)
CGST + UTGST (if UT without Legislature)
Inter-State Supply (Different States/UTs)
------------------------------------------
IGST (combines Centre + Destination State share)
```
## UTs with Legislature (for SGST purpose)
- Delhi
- Puducherry
- Jammu & Kashmir