|
gptkbp:instanceOf
|
gptkb:legislation
|
|
gptkbp:administeredBy
|
gptkb:Central_Board_of_Indirect_Taxes_and_Customs
|
|
gptkbp:amendedBy
|
gptkb:101st_Amendment_of_the_Constitution_of_India
gptkb:various_Finance_Acts
|
|
gptkbp:appliesTo
|
goods
services
all Indian states and union territories except Jammu & Kashmir (initially)
Jammu & Kashmir (from July 2017)
|
|
gptkbp:composition
|
available
|
|
gptkbp:compositionSchemeLimit
|
Rs. 1.5 crore
|
|
gptkbp:country
|
gptkb:India
|
|
gptkbp:dateEnacted
|
2017-03-29
|
|
gptkbp:dividedInto
|
gptkb:CGST
gptkb:IGST
gptkb:SGST
gptkb:UTGST
|
|
gptkbp:enactedBy
|
gptkb:Parliament_of_India
|
|
gptkbp:excludes
|
certain goods and services
|
|
gptkbp:fullName
|
gptkb:Goods_and_Services_Tax_Act
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
GST Act
|
|
gptkbp:inputTaxCredit
|
allowed
|
|
gptkbp:longTitle
|
An Act to make provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
|
|
gptkbp:numberOfSchedules
|
2
|
|
gptkbp:penalty
|
applicable
|
|
gptkbp:purpose
|
to implement a unified indirect tax system
|
|
gptkbp:relatedLegislation
|
gptkb:State_Goods_and_Services_Tax_Acts
gptkb:Union_Territory_Goods_and_Services_Tax_Act,_2017
Integrated Goods and Services Tax Act, 2017
Goods and Services Tax (Compensation to States) Act, 2017
|
|
gptkbp:replacedBy
|
Central Excise Act
Service Tax Act
Value Added Tax (VAT) laws
|
|
gptkbp:returnsRequired
|
annual
monthly
|
|
gptkbp:reverseChargeMechanism
|
applicable
|
|
gptkbp:section
|
174
|
|
gptkbp:shortName
|
gptkb:GST_Act
|
|
gptkbp:startDate
|
2017-07-01
|
|
gptkbp:taxSlabs
|
5%
0%
12%
28%
18%
|
|
gptkbp:taxStatus
|
indirect tax
|
|
gptkbp:threshold
|
Rs. 10 lakhs (special category states)
Rs. 20 lakhs (general)
|
|
gptkbp:website
|
https://www.gst.gov.in/
|
|
gptkbp:bfsParent
|
gptkb:Goods_and_Services_Tax_Act,_2017
|
|
gptkbp:bfsLayer
|
5
|