Place of Supply of Goods

Website Place of Supply of Goods Table of Contents GST is a destination-based tax, which means that it is levied at the point of consumption rather than the place of origin. As a result, the state in which they are consumed will have the ability to collect GST. Therefore, the place of supply is critical […]

UTGST: A Detailed Study

Website UTGST: A Detail Study Table of Contents The GST Council claims that the Constitution (One Hundred and First Amendment) Act, 2016, established a new clause, namely Clause 26B on “State” in Article 366, which is necessary to fulfill the constitutional requirement. This is why the GST Council has incorporated the UTGST. According to this […]

SGST, CGST, IGST and UTGST

Website SGST, CGST, IGST & UTGST Table of Contents The central government will collect CGST, SGST, or IGST depending on whether the transaction is intrastate or interstate under the GST law. When goods or services are supplied within a state, this is referred to as intra-state transactions, and both the CGST and SGST are collected. […]