Dual GST is a system which is implemented in the federal government systems with both the Center and the State playing a role in the tax system. An SGST and CSGT are both applicable in the country.

It will read to a major reduction in the number of taxes which are levied at the Central and State level

• It will also lead to a decrease in effective tax rate for many goods.
• t will cause the removal of the current cascading effect of taxes prevalent in the country.
• It will cause reduction of transaction costs of the taxpayers through simplified tax compliance.
• It will also cause increased tax collections due to wider tax base and better compliance which is a benefit to the government.