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READING DOWN MODEL IGST ACT (PART-5)

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 21-7-2016 - Chapter III of the Model IGST Act provides for levy and collection of tax (IGST) vide section 4. Section 4 is the charging section for levy of IGST corresponding to section 6 of CST Act, 1956 dealing with liability to tax on inter-state sales. For the purpose of charging IGST, following points are important - Tax to be levied shall be called IGST IGST shall be levied on all supplies of goods and / or services made in c .....

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tered or required to befor payment of tax. Payment of IGST shall be made by service receiver in cases where it is notified that IGST is payable under reverse charge basis. In such cases, service receiver shall be treated as if he is person liable for paying IGST in relation to such service. There will be certain exemptions subject to conditions if any, in relation to supply of specified goods or service which or services which will be specified in Schedule to Act, i.e., on such supplies, no tax .....

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