Rcm applicability
Shailendra Yadav (article) (71 Points)
05 July 2017Shailendra Yadav (article) (71 Points)
05 July 2017
upasana gupta
(Finance Professional)
(3931 Points)
Replied 05 July 2017
Supply of goods/services in the course of import and export has been considered as Inter-State trade or commerce IGST means tax levied under this Act on the supply of any goods and /or services in the course of inter-State trade or commerce.
Hence, the provisions of IGST act shall be applicable to supply of goods/services in the course of import and export.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India