https://www.taxtmi.com/article/detailed?id=7047 The statute implements constitutional allocations by prescribing charging mechanisms: Section 7 levies CGST and SGST concurrently on intra state supplies where supplier location and place of supply are in the same State, while Section 4 of the IGST Act levies Integrated Goods and Services Tax on supplies in the course of inter state trade or commerce where supplier location and place of supply are in different States. en-us Tue, 25 Oct 2016 17:01:54 +0530 Tue, 25 Oct 2016 17:01:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7047 The statute implements constitutional allocations by prescribing charging mechanisms: Section 7 levies CGST and SGST concurrently on intra state supplies where supplier location and place of supply are in the same State, while Section 4 of the IGST Act levies Integrated Goods and Services Tax on supplies in the course of inter state trade or commerce where supplier location and place of supply are in different States. Articles Goods and Services Tax - GST Tue, 25 Oct 2016 17:01:54 +0530 https://www.taxtmi.com/article/detailed?id=7047