GST India Forum – Goods and Services Tax (GST) in India › Forums › Bare Law › Sec 2(111) – The State Goods and Services Tax Act
- CA Ashish BadalaModeratorApril 28, 2017 at 11:45 PMPost count: 184Topics: 181
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“the State Goods and Services Tax Act” means the respective State Goods and Services Tax Act, 2017;Priya MadrechaModeratorMay 23, 2017 at 11:31 AMPost count: 280Topics: 4
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The SGST Act means that SGST Act of the relevant State (or Delhi or Puducherry), as the case may be, which provides for levy and collection of tax on all intra-State supplies of goods or services or both (except alcoholic liquor for human consumption), i.e., the supply of goods or services or both where the location of the supplier and the place of supply as determined under Chapter V of the IGST Act are located within the same State. Upon passing of the GST law in each of the “States”, there would be 31 SGST Acts in India.
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