The VAT and GST are used reciprocally; France was the first country to implement VAT, in 1954 and at present, more than 160 countries have implemented GST / VAT in some form or other. The GST regime in practice varies from one country to another, however, it has one common principle; it is a destination-based consumption tax. The VAT/ GST in global practices, VAT structures are very centralized where tax is levied and administered by the Central government, it resembles Germany and Switzerland. A dual GST structure wherein both Centre and States levy and administer tax independently like Canada since, it is a federal country in which certain provinces have joined with federal GST system. In India, the dual structure model of GST regime, in place of VAT, is introduced on 1^st July, 2017 by making constitutional amendments and with the hope of cascading effect could be eradicated completely as it was there at certain level in overall framework of VAT regime. With this backdrop, it highlights, how dual structure GST model works in India for eliminating the cascading effect which was in previous VAT regime at certain level due to non-inclusion of several indirect taxes at Central and State level in indirect taxation.