State Goods and Services Tax

URI: https://gptkb.org/entity/State_Goods_and_Services_Tax
GPTKB entity
Statements (29)
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
https://www.w3.org/2000/01/rdf-schema#label State Goods and Services Tax
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 Indirect tax
gptkbp:bfsParent gptkb:SGST
gptkb:State_GST
gptkbp:bfsLayer 7