Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 Section 11 Model IGST Law [ Nov 2016] Payment of tax, interest, penalty and other amounts (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a taxable person by internet banking or by using credit/debit cards or… Read More »
Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 Section 10 Model IGST Law [ Nov 2016] Place of supply of services where the location of the supplier or the location of the recipient is outside India (1) The provisions of this section shall apply to determine the place of supply of… Read More »
Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 Section 9 Model IGST Law [ Nov 2016] Place of supply of services where the location of supplier of service and the location of the recipient of service is in India (1) The provisions of this section shall apply to determine the place… Read More »
Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 Section 8 Model IGST Law [ Nov 2016] Place of supply of goods imported into, or exported from India (1) The place of supply of goods imported into India shall be the location of the importer. (2) The place of supply of… Read More »
Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 Section 7 Model IGST Law [ Nov 2016] CHAPTER– IV PLACE OF SUPPLY OF GOODS AND/OR SERVICES Place of supply of goods other than supply of goods imported into, or exported from India (1) The provisions of this section shall apply to determine… Read More »
Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 Section 6 Model IGST Law [ Nov 2016] Power to grant exemption from tax (1) Any exemption granted by the Central Government on the recommendation of the Council, under section 11 of the CGST Act in respect of intra- State supply of… Read More »
Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 Section 5 Model IGST Law [ Nov 2016] CHAPTER– III LEVY AND COLLECTION OF TAX Levy and collection of Integrated Goods and Services Tax (1) There shall be levied a tax called the Integrated Goods and Services Tax on all supplies of… Read More »
Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 Section 4 Model IGST Law [ Nov 2016] Supplies of goods and/or services in the course of intra-State trade or commerce (1) Subject to the provisions of section 7, intra-State supply of goods means any supply of goods where the location of the… Read More »
Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 Section 3 Model IGST Law [ Nov 2016] CHAPTER- II PRINCIPLES FOR DETERMINING SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER-STATE TRADE OR COMMERCE Supplies of goods and/or services in the course of inter-State trade or commerce (1) Subject… Read More »
Model IGST Law [ Nov 2016] THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 Section 2 Model IGST Law [ Nov 2016] Definitions In this Act, unless the context otherwise requires,- (1) “account” means an account bearing interest to the depositor, and includes a non-resident external account and a non-resident ordinary account; (2) “appropriate State”, in… Read More »