IGST:Under GST, IGST is a tax levied on all Inter-State supplies of goods and/or services and will be governed by the IGST Act. IGST will be applicable on any supply of goods and/or services in both cases of import into India and export from India. ...
SGST / UTGST- State GST / Union Territory GST IGST - Integrated GST What is CGST? CGST rate or Central GST rate is levied on the intrastate supply of goods and services. The proceeds of which will be attributable to the Centre, as per theCGST Act. ...
Section 8 - Intra-State supply Section 9 - Supplies in territorial watersCHAPTER V - PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH Section 10 - Place of supply of goods other than supply of goods imported into, or exported from India Section 11 - Place of supply of goods imported into,...