Dual GST levy: Centre and States tax supplies on a common base; IGST applies to inter state movement and apportionment follows. GST is a dual levy with Centre and States taxing a common base: CGST and SGST on intra State supplies and IGST on inter State supplies; the taxable event is supply for consideration in the course or furtherance of business, including deemed supplies. Input Tax Credit permits set off so only value addition is taxed. Levy methods include normal charge, an optional composition scheme for small taxpayers with prescribed compliance and stock adjustment rules, and reverse charge where the recipient is liable for tax on notified supplies with specific invoicing, payment and credit conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dual GST levy: Centre and States tax supplies on a common base; IGST applies to inter state movement and apportionment follows.
GST is a dual levy with Centre and States taxing a common base: CGST and SGST on intra State supplies and IGST on inter State supplies; the taxable event is supply for consideration in the course or furtherance of business, including deemed supplies. Input Tax Credit permits set off so only value addition is taxed. Levy methods include normal charge, an optional composition scheme for small taxpayers with prescribed compliance and stock adjustment rules, and reverse charge where the recipient is liable for tax on notified supplies with specific invoicing, payment and credit conditions.
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