Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
State GST Departments
|
| gptkbp:appliesTo |
gptkb:India
Intra-state supply of goods and services |
| gptkbp:compatibleWith |
Inter-state transactions
|
| gptkbp:fullName |
gptkb:State_Goods_and_Services_Tax
|
| gptkbp:governedBy |
gptkb:GST_Act,_2017
|
| gptkbp:inputTaxCreditAvailable |
Yes
|
| gptkbp:introducedIn |
1 July 2017
|
| gptkbp:leviedBy |
gptkb:State_Governments_of_India
|
| gptkbp:maximumSpeed |
20%
|
| gptkbp:notableCollection |
gptkb:State_Governments
|
| gptkbp:partOf |
gptkb:GST
|
| gptkbp:rateVariesBy |
Type of goods and services
|
| gptkbp:replacedBy |
gptkb:Entertainment_Tax_(except_those_levied_by_local_bodies)
gptkb:Entry_Tax gptkb:Luxury_Tax gptkb:State_VAT |
| gptkbp:revenueUsedFor |
State government expenditure
|
| gptkbp:sharedBy |
Central GST (CGST)
|
| gptkbp:bfsParent |
gptkb:Central_and_State_Government
gptkb:Goods_and_Services_Tax_Act |
| gptkbp:bfsLayer |
9
|
| https://www.w3.org/2000/01/rdf-schema#label |
State GST
|