Determination of Inter and Intra State Supplies

Udaya Chandran , Last updated: 26 February 2018  
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As per Section 5 of IGST Act, Integrated Goods and Service Tax (IGST) will be levied on all inter-state supplies of goods or services or both. As per Section 9 of CGST Act, Central Goods and Service Tax (CGST) will be levied on all intra-state supplies of goods or services or both. Similarly, as

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Udaya Chandran
(Manager - Accounts & Taxation)
Category GST   Report

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