Levy And Collection Of Tax Under Igst Levy Under Integrated Gst
Levy and Collection of Tax Under IGST, Levy under Integrated GST. Levy of tax Under IGST, Collection of Tax Under IGST, Chapter III of the Model IGST Act provides for levy and collection of tax (IGST) vide section 5. Section 5 of the IGST Act, 2017 lays down the provisions of Levy and Collection of integrated goods and services tax on all inter-State supplies of goods or services or both. Few points to be noted include....