fbpx

Who Levy or Administer GST?

It would be a dual GST with the Centre and States simultaneously levying it on a common tax base.

  • The GST to be levied by the Centre on intra-State supply of goods and / or services would be called the Central GST (CGST) and
  • that to be levied by the States/ Union territory would be called the State GST (SGST)/ UTGST.
  • Integrated GST (IGST) will be levied and administered by Centre on every inter-state supply of goods and services.

689 total views, 3 views today

Leave a Reply

Your email address will not be published. Required fields are marked *

error: Content is protected !!
%d bloggers like this: