Term Two Rate Structure under GST

Meaning of term Two Rate Structure under GST

 

A brief description about Two Rate Structure under GST is explained here.   You may contact concerned government agency for latest update.

Two rate Structure:

Two rate Structure means the tax structure having two components of tax.

India has implemented dual GST. In dual GST regime, all the transactions of supply of goods and services made for a consideration would attract two levies i.e. CGST (Central GST) and SGST (State GST).

The GST would be a dual tax with both Central and State GST component levied on the same base. Thus, all goods and services barring a few exceptions would be brought into the GST base. Importantly, there is no distinction between goods and services for the purpose of the tax with a common legislation applicable to both.

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