yagnesh
(articled assistant)
(15 Points)
Replied 02 August 2017
vikas gour
(student)
(36 Points)
Replied 02 August 2017
IGST is a part of GST. It is integrated goods and service tax falls under Integrated Goods and service tax Act 2016 ,
IGST is levied when movements of goods takes place from one state to another. It is levied and collected by Central govt and apportioned between central and state. Articel 269A allows govt to levy gst on inter state movement of goods.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
CAclubindia
