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MODEL GST LAW A NEW BEGINNING

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 2-7-2016 - The draft of model law on proposed Goods and Services Tax (GST) has since been released by the Empowered Committee of State Finance Ministers (in short, EC) on 15th June, 2016 in its last meeting held. Thus, called as 'Model GST Law', it shall comprise of two pieces of legislation, viz, Goods and Service Tax Act, 2016 (year may change) Integrated Goods and Services Tax Act, 2016 (year may change) GST Act The mod .....

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es in fact lay down the procedural aspects in relation to such activities. (may take shape of Rules on finalization). The model of GST law envisages certain concepts or provisions which were not in vogue earlier, either in Service Tax or Central Excise or Value Added Tax. Some of these are as follows : Address of delivery and address on record Taxable person Non-resident taxable person Time of supply of goods Time of supply of services Taxable supply First return Tax deduction at source Collecti .....

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