https://www.taxtmi.com/article/detailed?id=6860 The draft IGST Act defines IGST as tax on supplies in the course of inter State trade or commerce, treating imports and exports as inter State. It prescribes levy and collection of IGST on inter State supplies, allows notified exemptions and empowers notification of categories subject to reverse charge. A comprehensive place of supply regime for goods and for numerous service categories determines whether supplies are inter State or intra State, distinguishing supplies to registered and unregistered recipients and providing apportionment rules where supplies occur in multiple States. en-us Fri, 17 Jun 2016 08:38:43 +0530 Fri, 17 Jun 2016 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6860 The draft IGST Act defines IGST as tax on supplies in the course of inter State trade or commerce, treating imports and exports as inter State. It prescribes levy and collection of IGST on inter State supplies, allows notified exemptions and empowers notification of categories subject to reverse charge. A comprehensive place of supply regime for goods and for numerous service categories determines whether supplies are inter State or intra State, distinguishing supplies to registered and unregistered recipients and providing apportionment rules where supplies occur in multiple States. Articles Goods and Services Tax - GST Fri, 17 Jun 2016 08:38:43 +0530 https://www.taxtmi.com/article/detailed?id=6860