https://www.taxtmi.com/acts?id=24147 The Act levies integrated tax on inter State supplies and imports, prescribes valuation and place of supply rules for goods and services (including territorial waters and imported services), allows executive notifications for reverse charge and e commerce operator liability, and provides for exemptions, zero rating of exports and SEZ supplies, refunds for tourists, credit utilisation across tax heads, apportionment between Union and States, and rulemaking and regulatory powers for implementation. en-us Mon, 27 Mar 2017 18:58:51 +0530 Tue, 28 Mar 2017 14:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24147 The Act levies integrated tax on inter State supplies and imports, prescribes valuation and place of supply rules for goods and services (including territorial waters and imported services), allows executive notifications for reverse charge and e commerce operator liability, and provides for exemptions, zero rating of exports and SEZ supplies, refunds for tourists, credit utilisation across tax heads, apportionment between Union and States, and rulemaking and regulatory powers for implementation. Act-Rules GST Mon, 27 Mar 2017 18:58:51 +0530 https://www.taxtmi.com/acts?id=24147