Determination of Nature of Supply Under GST (Intra-State or Inter-State)

CA CS Jainam Shah | Last updated: 25 October 2017

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One of the many disputes that have continued to exist in the present regime of taxation of sale of goods to determination of the nature of transaction as inter-State sale subject to Central Sales Tax or local sale subject to VAT. Now, with the advent of GST which aims to simplify indirect taxation in India it would be interesting to investigate whether the legislature has been aware of this challenge or not and if so, how has it sought to address it. For, inter-state transactions, IGST would

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About the Author

CA CS Jainam Shah

Practicing Chartered Accountant

Brief Profile I, Jainam P. Shah holds a degree in Bachelor of Commerce, Gujarat University and is an Associates Member of the Institute of Chartered Accountants of India (ICAI). Currently, I am holding the certificate of practice from the Institute of Chartered Accountants of India and working as a partner in M/s Ni ... Read more

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