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Apportionment of tax collected under the Act and settlement of funds

Section 10 - APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS - Goods and Services Tax - Section 10 - CHAPTER- VII APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS 10. (1) Out of the IGST paid to the Central Government in respect of inter-State supply of goods and/or services to an unregistered person or to a taxable person paying tax under section 8 of the CGST Act, the amount of tax calculated at the rate equivalent to the CGST on similar intra-state supply shall be apportioned to the Central Governme .....

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CGST on similar intra-state supply shall be apportioned to the Central Government. (3) Out of the IGST paid to the Central Government in respect of import of goods and / or services by an unregistered person or by a taxable person paying tax under section 8 of the CGST Act, the amount of tax calculated at the rate equivalent to the CGST on similar intra-state supply shall be apportioned to the Central Government. (4) Out of the IGST paid to the Central Government in respect of import of goods a .....

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