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Draft-IGST-Law-25-11 -2016.pdf

draft-igst-law-25-11-2016.pdf
Preview of Draft-IGST-Law-25-11 -2016
🔗 Source: gscintime.com
📊 Size: 382 KB
📄 Pages: 28 pages
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Summary

The Integrated Goods and Services Tax Act, 2016, extends to the whole of India and comprises various chapters, including preliminary, principles for determining supply, levy and collection of tax, place of supply, payment of tax, input tax credit, apportionment of tax, zero-rated supply, miscellaneous, transitional provisions, and administration. Key definitions include "account", "appropriate State", "banking company", "customs frontiers of India", "export of goods", "export of services", "financial institution", "fixed establishment", "Government", and "import of goods". The Act outlines the short title, extent, and commencement, as well as provisions for supply of goods and services, tax collection, and input tax credit.

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Description

The Integrated Goods and Services Tax Act, 2016, extends to the whole of India and comprises various chapters, including preliminary, principles for...

Technical Information

  • File Format: PDF
  • File Size: 382 KB
  • Pages: 28
  • Language: EN
  • Total Downloads: 53
  • Last Updated: 2 months ago

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