Statements of Objects and Reasons -UTGST Bill 2017
THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017 STATEMENT OF OBJECTS AND REASONS Presently, the Constitution empowers the Central Government to levy excise duty on anufacturing and service tax on the supply of services. Similarly, it empowers the State Governments and Union territories to levy sales tax or value added tax on the sale… Read More »