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India is implementing dual GST. What is dual GST?

In ‘dual GST’ regime, all the intra-State transactions of goods and services made for a consideration would attract two levies i.e. CGST (Central GST) and SGST (State GST) and an Inter-State supply transaction will attract IGST.

For e.g. If a trader from Mumbai supplies goods to his customer in Pune then he will charge CGST and Maharashtra SGST. Whereas in case the trader from Mumbai supplies goods to his customer in say Ahmedabad (Gujarat) then he will charge IGST