Internationally, GST was first introduced in France and now more than 160 countries have introduced GST. The Various countries have , depending upon their requirements and suitability introduced National level GST or Dual GST.
The Government of India has introduced the Goods & Service Tax Act by making the Constitution (101 Amendment) Act 2016 notified on 16 September 2016 to the constitution of India. In India, the government have introduced dual GST model.
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