The advent of the GST regime brought into existence a unique system of Indirect Tax – one which involved the payment of taxes under 3 different head i.e. CGST, SGST, IGST. The reasoning behind such a decision was astute and practical since GST law in India came into existence through subsuming various state level laws and with the promise that the states would not lose any revenue. This resulted in the creation of Central GST belonging to the Central Government and State GST belonging to the State Government for Intra-state supplies and Inter GST to be collected by the Central Government and shared with the State Governments for Inter-state supplies.