Integrated GST (IGST) on inter-state trade
GPTKB entity
Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Central_Board_of_Indirect_Taxes_and_Customs_(CBIC)
|
| gptkbp:appliesTo |
import of goods and services
inter-state supply of goods and services |
| gptkbp:enables |
seamless flow of input tax credit
|
| gptkbp:governedBy |
gptkb:Goods_and_Services_Tax_Act,_2017
|
| https://www.w3.org/2000/01/rdf-schema#label |
Integrated GST (IGST) on inter-state trade
|
| gptkbp:inputTaxCreditAvailable |
yes
|
| gptkbp:introducedIn |
1 July 2017
|
| gptkbp:leviedBy |
gptkb:Central_Government_of_India
|
| gptkbp:notableCollection |
gptkb:Central_Government
|
| gptkbp:notApplicableOn |
intra-state supply
|
| gptkbp:pays |
recipient of goods or services in case of import
|
| gptkbp:rateDeterminedBy |
gptkb:GST_Council
|
| gptkbp:replacedBy |
gptkb:Central_Sales_Tax_(CST)
|
| gptkbp:sharedBy |
gptkb:State_Governments
|
| gptkbp:bfsParent |
gptkb:101st_Amendment_(2016)
|
| gptkbp:bfsLayer |
5
|