https://www.taxtmi.com/article/detailed?id=7379 The statute establishes a four tier GST rate framework with government notified intra State central rates not exceeding 20% and inter State integrated rates not exceeding 40%, a composition scheme for small taxpayers at prescribed concessional rates, TCS and TDS collection mechanisms for e commerce operators and certain government payors, a zero rating regime for exports and SEZ supplies, and a compensation cess on specified items, together with statutory late fee caps for delayed returns. en-us Thu, 20 Apr 2017 13:05:08 +0530 Thu, 20 Apr 2017 13:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7379 The statute establishes a four tier GST rate framework with government notified intra State central rates not exceeding 20% and inter State integrated rates not exceeding 40%, a composition scheme for small taxpayers at prescribed concessional rates, TCS and TDS collection mechanisms for e commerce operators and certain government payors, a zero rating regime for exports and SEZ supplies, and a compensation cess on specified items, together with statutory late fee caps for delayed returns. Articles Goods and Services Tax - GST Thu, 20 Apr 2017 13:05:08 +0530 https://www.taxtmi.com/article/detailed?id=7379