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Parameters for Splitting of GST Revenue Between Centre and States - (11 Aug 2015)


Sales Tax/VAT

Under the proposed General Sales Tax regime, the Centre would levy and collect Central Goods and Services Tax, and States would levy and collect the States Goods and Service Tax on all transactions within a State. The Centre would levy and collect the Integrated Goods and Services Tax on all inter-State supply of goods and services, the proceeds which would be apportioned between the States and the Centre.


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