Sec 2(104) – State tax

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Sec 2(104) – State tax 2017-04-14T03:59:37+00:00
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    “State tax” means the tax levied under any State Goods and Services Tax

    Priya MadrechaPriya Madrecha
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    Tax levied under the State GST laws is referred to as “State tax” as opposed to “SGST” as used in the model GST laws. State tax is that component of GST that levied on intra-State supplies by the State Governments (of the Legislatures of Delhi and Puducherry), under the respective State-specific GST laws.

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