https://www.taxtmi.com/article/detailed?id=6862 The Draft Model GST Law creates a supply based taxation regime with dual central and state levies for intra state supplies and an integrated levy for inter state supplies, a broad definition of supply, destination based place of supply rules, time of supply provisions, four tiered valuation methods including special cases, electronic payment and return obligations, input tax credit utilisation hierarchies, refund procedures, e commerce collection at source and transitional provisions for migration from existing indirect taxes. en-us Sat, 18 Jun 2016 10:16:15 +0530 Sat, 18 Jun 2016 10:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6862 The Draft Model GST Law creates a supply based taxation regime with dual central and state levies for intra state supplies and an integrated levy for inter state supplies, a broad definition of supply, destination based place of supply rules, time of supply provisions, four tiered valuation methods including special cases, electronic payment and return obligations, input tax credit utilisation hierarchies, refund procedures, e commerce collection at source and transitional provisions for migration from existing indirect taxes. Articles Goods and Services Tax - GST Sat, 18 Jun 2016 10:16:15 +0530 https://www.taxtmi.com/article/detailed?id=6862