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GST (Goods and Service Tax)
The Goods and Services Tax is a major indirect tax reform introduced in India from 01-07-2017 by amalgamating a large number of Central & State taxes into a single tax.
GST is a dual levy wherein both the Center and State levy CGST and SGST simultaneously on the value of intra State supply.
Integrated Goods and Service Tax is levied by Centre in the case of inter-State supplies including imports and exports.
Input tax credit can be availed even on goods and services received from other States.