Sec 2(111) – The State Goods and Services Tax Act

You are here :Home>Bare Law>Sec 2(111) – The State Goods and Services Tax Act
Sec 2(111) – The State Goods and Services Tax Act 2017-04-28T23:45:05+00:00

GST India Forum – Goods and Services Tax (GST) in India Forums Bare Law Sec 2(111) – The State Goods and Services Tax Act

Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • Ashish BadalaCA Ashish Badala
    Moderator
    Post count: 184
    Topics: 181
    Replies: 3
    Been thanked: 5 times
    #1902 |

    “the State Goods and Services Tax Act” means the respective State Goods and Services Tax Act, 2017;

    Priya MadrechaPriya Madrecha
    Moderator
    Post count: 280
    Topics: 4
    Replies: 276
    Been thanked: 1 time

    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.

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.