GST — One Nation, One Tax, One Conveyor UPSC GS-III Economy · Taxation (101st Amendment)

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Legend

CGST (Centre)
SGST (State)
IGST (inter-state)
Input Tax Credit
The good

Watch the good travel the chain — coins split (CGST+SGST), the green ring is your Input Tax Credit
Source: GST Council, CBIC & Economic Survey · Interactive 3D learning model
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