5 Levy and collection -IGST Bill 2017
THE INTEGRATED GOODS AND SERVICES TAX BILL, 2017 CHAPTER III LEVY AND COLLECTION OF TAX Levy and collection. 5. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both; except on the supply of… Read More »