State Goods and Services Tax

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:tax_law
gptkbp:abbreviation	gptkb:SGST
gptkbp:administeredBy	State GST Departments
gptkbp:appliesTo	intra-state supply of goods and services
gptkbp:compatibleWith	inter-state transactions
gptkbp:complement	gptkb:Central_Goods_and_Services_Tax
gptkbp:country	gptkb:India
gptkbp:enables	gptkb:Constitution_(One_Hundred_and_First_Amendment)_Act,_2016
gptkbp:exemptionsAvailable	Yes
gptkbp:filingMethod	Monthly
gptkbp:inputTaxCreditAvailable	Yes
gptkbp:introducedIn	1 July 2017
gptkbp:leviedBy	gptkb:State_Governments_of_India
gptkbp:notableCollection	gptkb:State_Governments_of_India consumers
gptkbp:partOf	gptkb:Goods_and_Services_Tax
gptkbp:pays	registered businesses
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:Purchase_Tax gptkb:State_VAT Taxes on lottery, betting and gambling
gptkbp:taxStatus	gptkb:Indirect_tax
gptkbp:bfsParent	gptkb:SGST
gptkbp:bfsLayer	8
https://www.w3.org/2000/01/rdf-schema#label	State Goods and Services Tax