https://www.taxtmi.com/article/detailed?id=6789 Determination of the place of supply dictates intra- or inter-State GST: goods are generally sourced to delivery location and services to recipient location, subject to specific overriding rules for certain services. The draft GST retains many current procedural provisions while subsuming central and state levies into a unified tax, enhancing input tax set-off, reducing cascading, boosting competitiveness and investment, protecting small taxpayers through higher thresholds and a composition scheme, and broadening the tax base to improve compliance and revenue collections. en-us Wed, 20 Apr 2016 09:47:17 +0530 Wed, 20 Apr 2016 09:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6789 Determination of the place of supply dictates intra- or inter-State GST: goods are generally sourced to delivery location and services to recipient location, subject to specific overriding rules for certain services. The draft GST retains many current procedural provisions while subsuming central and state levies into a unified tax, enhancing input tax set-off, reducing cascading, boosting competitiveness and investment, protecting small taxpayers through higher thresholds and a composition scheme, and broadening the tax base to improve compliance and revenue collections. Articles Goods and Services Tax - GST Wed, 20 Apr 2016 09:47:17 +0530 https://www.taxtmi.com/article/detailed?id=6789