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Levy and Collection of Central/State Goods and Services Tax

Section 8 - Draft-Bills-Reports - LEVY OF, AND EXE MPTION FROM, TAX - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 8 - CHAPTER III LEVY OF, AND EXEMPTION FROM, TAX 8. (1) There shall be levied .....

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not exceeding fourteen percent, on the recommendation of the Council and collected in such manner as may be prescribed. (2) The CGST/SGST shall be paid by every taxable person in accordance with the provisions of this Act. (3) The Central or a State .....

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ervices and all the provisions of this Act shall apply to such person as if he is the person liable for paying the tax in relation to the supply of such goods and/or services. (4) The Central or a State Government may, on the recommendation of the Co .....

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