https://www.taxtmi.com/acts?id=20173 Central GST and State GST are levied concurrently on taxable supplies except exempted or out of scope supplies and transactions below thresholds; both taxes apply to the same transaction value, with SGST restricted to intra state supplies. Tax receipts are deposited into respective Central and State accounts, and input tax credit may be used only against the corresponding tax component, so CGST credit cannot generally discharge SGST liability and vice versa. en-us Fri, 11 Dec 2015 18:13:54 +0530 Sat, 12 Dec 2015 01:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20173 Central GST and State GST are levied concurrently on taxable supplies except exempted or out of scope supplies and transactions below thresholds; both taxes apply to the same transaction value, with SGST restricted to intra state supplies. Tax receipts are deposited into respective Central and State accounts, and input tax credit may be used only against the corresponding tax component, so CGST credit cannot generally discharge SGST liability and vice versa. Act-Rules Bills Fri, 11 Dec 2015 18:13:54 +0530 https://www.taxtmi.com/acts?id=20173