Introducing GST in the Indian economy brought a change in the financial relationship between the Union and the States. It led to the overlapping of taxes, due to which relevant amendments had to be made in the Constitution. Presently, the tax is levied as a dual system of Central GST (CGST) and State GST (SGST), but concurrently. Whereas, the Parliament holds exclusive power to levy GST on inter-state trade and commerce (IGST) on both, goods and services, as well as to levy excise duty along with GST on tobacco and tobacco products. Article 246A of the Constitution states that with regard to GST, both, the Centre as well as the States will have the power to make laws on inter-state trade. Read with Article 270(1A), taxes so collected will also be distributed between the Centre and States. As per Article 270(1B), the central portion of the IGST is also liable to be distributed between the Centre and the States.