Question 7 - IGST Act is very small with very few definitions and major part catering to settlement commissioner. Whether provisions in CGST or SGST Act will apply to IGST Act
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 21 Overview of the IGST Act
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Application of CGST provisions to IGST Act ensures levy-related rules apply identically under Section 27. Section 27 of the IGST Act provides that specified provisions shall apply under the IGST Act in the same manner as they apply for levy under the Central ... Summary
Application of CGST provisions to IGST Act ensures levy-related rules apply identically under Section 27.
Section 27 of the IGST Act provides that specified provisions shall apply under the IGST Act in the same manner as they apply for levy under the Central Goods and Services Tax Act, thereby importing levy-related rules and filling procedural gaps in the IGST Act, which contains few standalone definitions and substantial settlement-commissioner provisions.
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