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READING DOWN MODEL IGST ACT (PART-2)

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 7-7-2016 - This article is in continuation of Part-I wherein we discussed meaning of Integrated Goods and Service Tax (IGST). In this part, let's understand some other definitions .....

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19 of the Central Goods and Services Tax Act, 2016. Explanation: For the purpose of this Act, State includes Union Territory with Legislature. It may be noted that the term 'appropriate state' shall be used only in reference to a taxable per .....

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ture. Section 19 of CGST Act provides for registration of persons whereby every person who is liable to be registered under Schedule III of this Act shall apply for registration in every such State in which he is so liable within thirty days from the .....

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here taxable person is liable to be registered u/s 19 of CGST Act, and includes a Union Territory with legislature Government [Section 2(b)] 'Government' means the Central Government. Government would mean only the Central Government (and not .....

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re, even the departments of Central Government are excluded. Supply [Section 2(f)] The term 'supply' has been defined to mean the same as defined in section 3 of the CGST Act which provides for meaning and scope of supply. This section provid .....

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Rental lease or disposal, and Importation of services Supply as per Schedule-I (supply without consideration) In relation to 'supply' for the purpose of GST, following points shall be noted - supply shall be goods and / or services supply sho .....

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tion or not and whether in the course of or furtherance of business or not. supply shall include supply as per Schedule-I made without a consideration It also includes a supply which is made or agreed to be made without a consideration and specified .....

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rivate or non-business use. Self supply of goods and/or services. Assets retained after deregistration. Supply of goods / services by a taxable person to another taxable or non-taxable person in the course or furtherance of business. It may however, .....

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