https://www.taxtmi.com/acts?id=21712 Defines core terms for the Integrated Goods and Services Tax regime: imports and exports are deemed inter State supplies; the Central Government is "Government"; the appropriate State for registration is where the taxable person is registered or liable to be registered. "Input tax" comprises IGST, CGST or SGST on supplies used in business (including specified deemed tax); "input tax credit" is credit of that input tax. "Output tax" is IGST chargeable on inter State taxable supplies, excluding reverse charge. Undefined terms adopt meanings from the Central Goods and Services Tax Act. en-us Wed, 15 Jun 2016 16:19:58 +0530 Wed, 15 Jun 2016 16:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21712 Defines core terms for the Integrated Goods and Services Tax regime: imports and exports are deemed inter State supplies; the Central Government is "Government"; the appropriate State for registration is where the taxable person is registered or liable to be registered. "Input tax" comprises IGST, CGST or SGST on supplies used in business (including specified deemed tax); "input tax credit" is credit of that input tax. "Output tax" is IGST chargeable on inter State taxable supplies, excluding reverse charge. Undefined terms adopt meanings from the Central Goods and Services Tax Act. Act-Rules Bills Wed, 15 Jun 2016 16:19:58 +0530 https://www.taxtmi.com/acts?id=21712