|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:administeredBy
|
gptkb:Central_Board_of_Indirect_Taxes_and_Customs
|
|
gptkbp:amendedBy
|
gptkb:various_Finance_Acts
|
|
gptkbp:appliesTo
|
all states except Jammu & Kashmir (initially)
intra-state supply of goods and services
|
|
gptkbp:commonRates
|
5%
0%
12%
28%
18%
|
|
gptkbp:country
|
gptkb:India
|
|
gptkbp:exemptionsAvailable
|
yes
|
|
gptkbp:filingMethod
|
monthly
|
|
gptkbp:fullName
|
gptkb:Central_Goods_and_Services_Tax
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
CGST
|
|
gptkbp:inputTaxCreditAvailable
|
yes
|
|
gptkbp:introduced
|
gptkb:Government_of_India
|
|
gptkbp:introducedUnder
|
gptkb:Goods_and_Services_Tax_Act,_2017
|
|
gptkbp:leviedAlongWith
|
gptkb:SGST
|
|
gptkbp:leviedBy
|
value of goods and services
|
|
gptkbp:maximumSpeed
|
20%
|
|
gptkbp:notableCollection
|
gptkb:Central_Government
|
|
gptkbp:penalty
|
yes
|
|
gptkbp:replacedBy
|
gptkb:Central_Excise_Duty
gptkb:Service_Tax
Central Sales Tax (for intra-state)
|
|
gptkbp:returnForm
|
gptkb:GSTR-1
gptkb:GSTR-3B
gptkb:GSTR-9
|
|
gptkbp:startDate
|
1 July 2017
|
|
gptkbp:taxpayerType
|
businesses
|
|
gptkbp:threshold
|
Rs. 20 lakhs (services)
Rs. 40 lakhs (goods)
|
|
gptkbp:bfsParent
|
gptkb:Goods_and_Services_Tax_(GST)
gptkb:GST_Act
|
|
gptkbp:bfsLayer
|
6
|