https://www.taxtmi.com/acts?id=24123 The Act defines the scope of integrated tax and taxable territory, sets out supply concepts including export/import of goods and services and zero rated supply, and prescribes place and person rules by defining location of supplier/recipient and fixed establishment. It defines intermediaries and output tax, preserves cross references to related GST statutes, and classifies online information and database access services and non taxable online recipients with illustrative examples. en-us Mon, 27 Mar 2017 18:41:54 +0530 Mon, 06 Nov 2023 15:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24123 The Act defines the scope of integrated tax and taxable territory, sets out supply concepts including export/import of goods and services and zero rated supply, and prescribes place and person rules by defining location of supplier/recipient and fixed establishment. It defines intermediaries and output tax, preserves cross references to related GST statutes, and classifies online information and database access services and non taxable online recipients with illustrative examples. Act-Rules GST Mon, 27 Mar 2017 18:41:54 +0530 https://www.taxtmi.com/acts?id=24123