GST COMPRISES OF THE FOLLOWING LEVIES:
- Central Goods and Services Tax (CGST) [also known as Central Tax] on within state/intra-state or intra-union territory without legislature supply of goods or services or both.
- State Goods and Services Tax (SGST) [also known as State Tax] on within State/intra-state supply of goods or services or both.
- Union Territory Goods and Services Tax (UTGST) [also known as Union territory Tax] on within Union Territory/Intra-union territory supply of goods or services or both.
- Integrated Goods and Services Tax (IGST) [also known as Integrated Tax] on inter-state or from one state/territory to another,supply of goods or services or both. In case of import of goods also, the present levy of Countervailing Duty (CVD) and Special Additional Duty (SAD) would be replaced by integrated tax.
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