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How a particular transaction of goods and services would be taxed simultaneously under Central GST (CGST) and State GST (SGST)?

Question 11 - Draft-Bills-Reports - Overview of Goods and Services Tax (GST) - FAQ on GST dated 21.9.2016 based on Draft Model GST - Question 11 - Q 11. Ans. The Central GST and the State GST would be levied simultaneously on every transaction of sup .....

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AT which is levied on the value of the goods inclusive of CENVAT. While the location of the supplier and the recipient within the country is immaterial for the purpose of CGST, SGST would be chargeable only when the supplier and the recipient are bot .....

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thin the same State for, say ₹ 100, the dealer would charge CGST of ₹ 10 and SGST of ₹ 10 in addition to the basic price of the goods. He would be required to deposit the CGST component into a Central Government account while the SG .....

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). But for paying CGST he would be allowed to use only the credit of CGST paid on his purchases while for SGST he can utilize the credit of SGST alone. In other words, CGST credit cannot, in general, be used for payment of SGST. Nor can SGST credit b .....

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