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- VAT is GST full lecture
Posted by : CS K. K. Agrawal Jun 19, 2017
Watch VAT is GST
National GST : Centre collects tax and appropriate to the State Govt.
Prevalent in small countries like Singapore and most of other countries
Dual GST : State collects their own tax. Centre collects their own tax. Both State and Centre shall levy tax on both goods or services or both.
Prevalent in India, Brazil and Canada
Levy in GST : Supply of goods or services or both
Excise + VAT = CGST + SGST = IGST