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What are the salient features of the proposed GST model?

Question 8 - Draft-Bills-Reports - Frequently Asked Questions (FAQ) GST - FAQ [OLD] on Goods and Services Tax (GST) - (December 2015) - Question 8 - Q 8: Ans: The salient features of the proposed model are as follows: Consistent with the federal stru .....

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tiple statutes (one for CGST and SGST statute for every State). However, the basic features of law such as chargeability, definition of taxable event and taxable person, measure of levy including valuation provisions, basis of classification etc. wou .....

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sactions which are below the prescribed threshold limits. The Central GST and State GST are to be paid to the accounts of the Centre and the States separately. Since the Central GST and State GST are to be treated separately, in general, taxes paid a .....

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the Central GST and the State GST would, in general, not be allowed. To the extent feasible, uniform procedure for collection of both Central GST and State GST would be prescribed in the respective legislation for Central GST and State GST. The admi .....

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