Integrated Goods and Services Tax Act, 2017

Target entity: Integrated Goods and Services Tax Act, 2017
Context triple: [Goods and Services Tax Council (India), relatedLegislation, Integrated Goods and Services Tax Act, 2017]

• A. Central Goods and Services Tax Act, 2017
  The Central Goods and Services Tax Act, 2017 is a key Indian law that establishes the framework for levying and collecting GST on intra-state supplies of goods and services, forming a core component of the country’s unified indirect tax regime.
• B. Goods and Services Tax (Compensation to States) Act, 2017
  The Goods and Services Tax (Compensation to States) Act, 2017 is an Indian law that guarantees states compensation for revenue losses arising from the implementation of the Goods and Services Tax (GST) for a specified transition period.
• C. State Goods and Services Tax Acts
  The State Goods and Services Tax Acts are state-level laws in India that govern the levy and collection of GST on intra-state supplies of goods and services, complementing the central GST framework.
• D. Finance Act (India)
  The Finance Act (India) is an annual legislation passed by Parliament that gives legal effect to the Union Budget by specifying tax rates, duties, and related fiscal measures for the financial year.
• E. Customs Tariff Act, 1975 (India)
  The Customs Tariff Act, 1975 (India) is the primary legislation that prescribes import and export duties and provides the legal basis for classifying and levying customs tariffs in India.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Integrated Goods and Services Tax Act, 2017
Target entity description: The Integrated Goods and Services Tax Act, 2017 is an Indian law that governs the levy and collection of GST on inter-state supplies of goods and services, forming a core component of the country’s GST framework.

• A. Central Goods and Services Tax Act, 2017
  The Central Goods and Services Tax Act, 2017 is a key Indian law that establishes the framework for levying and collecting GST on intra-state supplies of goods and services, forming a core component of the country’s unified indirect tax regime.
• B. Goods and Services Tax (Compensation to States) Act, 2017
  The Goods and Services Tax (Compensation to States) Act, 2017 is an Indian law that guarantees states compensation for revenue losses arising from the implementation of the Goods and Services Tax (GST) for a specified transition period.
• C. State Goods and Services Tax Acts
  The State Goods and Services Tax Acts are state-level laws in India that govern the levy and collection of GST on intra-state supplies of goods and services, complementing the central GST framework.
• D. Finance Act (India)
  The Finance Act (India) is an annual legislation passed by Parliament that gives legal effect to the Union Budget by specifying tax rates, duties, and related fiscal measures for the financial year.
• E. Customs Tariff Act, 1975 (India)
  The Customs Tariff Act, 1975 (India) is the primary legislation that prescribes import and export duties and provides the legal basis for classifying and levying customs tariffs in India.
• F. None of above. chosen