In India, Dual GST has been implemented. That means both the Centre and State governments levy it, simultaneously, on a common tax base. The entities providing an intra-state supply of goods and/or services are to apply GST under the Central GST by the Centre. And the businesses operating within one state are to pay SGST (or the State GST). And the Integrated GST (or the IGST) is being levied and administered by the Centre on every inter-state supply of goods and services.