Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

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 of terms defined in Model IGST Act. Appropriate State [Section 2(a)] Appropriate State has been defined as follows - Appropriate State , in relation to a taxable person, means that State where he is registered or liable to be registered under section .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed. Thus, appropriate state shall be in relation to the taxable person and shall mean a state - where taxable person is registered, or w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 provides for the meaning and scope of supply of goods and services. There is no concept of supply of goods and services in the present law. In the proposed law, supply of goods or services shall include the following: Sale Transfer Barter Exchange License .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version