7 Levy and collection- UTGST Bill 2017
THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 CHAPTER III LEVY AND COLLECTION OF TAX Levy and collection. 7. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Union territory tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic… Read More »