Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:abbreviation |
gptkb:IGST
|
| gptkbp:administeredBy |
gptkb:Central_Board_of_Indirect_Taxes_and_Customs
|
| gptkbp:appliesTo |
gptkb:India
interstate supply of goods and services |
| gptkbp:chargedOn |
import of goods and services
|
| gptkbp:fullName |
gptkb:Integrated_Goods_and_Services_Tax
|
| gptkbp:governedBy |
gptkb:Goods_and_Services_Tax_Act,_2017
|
| gptkbp:inputTaxCreditAvailable |
Yes
|
| gptkbp:introducedIn |
2017
|
| gptkbp:leviedBy |
gptkb:Central_Government_of_India
|
| gptkbp:notableCollection |
gptkb:Central_Government_of_India
|
| gptkbp:notChargedOn |
intra-state supply
|
| gptkbp:purpose |
to tax interstate transactions
|
| gptkbp:relatedTo |
gptkb:Central_GST
gptkb:State_GST gptkb:Union_Territory_GST |
| gptkbp:settlementMechanism |
apportioned between Centre and States
|
| gptkbp:sharedBy |
gptkb:State_Governments
|
| gptkbp:taxStatus |
gptkb:Indirect_tax
|
| gptkbp:bfsParent |
gptkb:Goods_and_Services_Tax_Act
|
| gptkbp:bfsLayer |
9
|
| https://www.w3.org/2000/01/rdf-schema#label |
Integrated GST
|