State GST levy on intra-State supplies establishes territorial tax authority and staged commencement by government notification. The Act establishes a State-level goods and services tax on intra-State supply of goods or services, declares its extent as the whole State, and vests the ... Summary
State GST levy on intra-State supplies establishes territorial tax authority and staged commencement by government notification.
The Act establishes a State-level goods and services tax on intra-State supply of goods or services, declares its extent as the whole State, and vests the Government with power to notify commencement dates, including different commencement dates for different provisions, with references to commencement construed as the coming into force of the relevant provision.
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