India has adopted a dual model of GST where tax is charged concurrently by the Centre and the States. Therefore, for on intrastate sale, the GST as per CGST Act, 2017 is charged equally as :

CS Executive · Tax Laws · PYQS · December 2021
India has adopted a dual model of GST where tax is charged concurrently by the Centre and the States. Therefore, for on intrastate sale, the GST as per CGST Act, 2017 is charged equally as :
(A) CGST & IGST
(B) CGST & SGST
(C) SGST & IGST
(D) Both (B) & (C)

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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