Tag Archives: IGST

Integrated GST (India) -IGST: Analysis

Levy and Collection of Tax Under IGST Key Points about Integrated GST /IGST Chapter III of the Model IGST Law (THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 provides for levy and collection of tax (IGST) Section 4 is the charging section for levy of IGST {  corresponding to section 6 of CST Act, 1956 }… Read More »

GST- Overview of the IGST Act – FAQs on GST by CBEC

Overview of the IGST Act FAQs on GST released by CBC BUY Q 1. What is IGST? Ans. “Integrated Goods and Services Tax” (IGST) means tax levied under the IGST Act on the supply of any goods and/ or services in the course of inter-State trade or commerce. Q 2. What are inter-state supplies? Ans.… Read More »