|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:administeredBy
|
gptkb:Ministry_of_Finance,_India
|
|
gptkbp:appliesTo
|
All taxable supplies within a state
Intra-state supply of goods and services
|
|
gptkbp:complement
|
gptkb:Integrated_GST
gptkb:State_GST
|
|
gptkbp:country
|
gptkb:India
|
|
gptkbp:filingMethod
|
Monthly
|
|
gptkbp:fullName
|
gptkb:Central_Goods_and_Services_Tax
|
|
gptkbp:governedBy
|
gptkb:Central_Goods_and_Services_Tax_Act,_2017
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Central GST
|
|
gptkbp:inputTaxCreditAvailable
|
Yes
|
|
gptkbp:introduced
|
gptkb:Government_of_India
|
|
gptkbp:introducedIn
|
2017-07-01
|
|
gptkbp:leviedBy
|
gptkb:Central_Government_of_India
|
|
gptkbp:notableCollection
|
gptkb:Central_Board_of_Indirect_Taxes_and_Customs
|
|
gptkbp:notApplicableOn
|
Alcohol for human consumption
Petroleum products (temporarily excluded)
|
|
gptkbp:penalty
|
Yes
|
|
gptkbp:purpose
|
To subsume various central indirect taxes
|
|
gptkbp:replacedBy
|
gptkb:Central_Excise_Duty
gptkb:Service_Tax
Additional Duties of Excise
Countervailing Duty
Special Additional Duty of Customs
|
|
gptkbp:taxpayerRegistrationThreshold
|
INR 10 lakhs (special category states)
INR 20 lakhs (general)
|
|
gptkbp:taxStatus
|
Indirect tax
|
|
gptkbp:website
|
https://www.cbic.gov.in/
|
|
gptkbp:bfsParent
|
gptkb:Goods_and_Services_Tax_Act
|
|
gptkbp:bfsLayer
|
6
|