https://www.taxtmi.com/forum/issue?id=113174 Supply replaces sales under GST while consumption remains distinct: GST is destination based so revenue goes to the consuming state. Intra state supplies attract SGST and CGST; subsequent inter state sale attracts IGST and allows the buyer to utilise input tax credit for taxes paid on the inward supply. Area based exemption units must clear goods on payment of GST and may claim budgetary support thereafter, with reimbursement applications made after payment of CGST/IGST and utilisation of any ITC for the relevant quarter. en-us Mon, 11 Dec 2017 10:48:07 +0530 Thu, 23 Jan 2025 15:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113174 Supply replaces sales under GST while consumption remains distinct: GST is destination based so revenue goes to the consuming state. Intra state supplies attract SGST and CGST; subsequent inter state sale attracts IGST and allows the buyer to utilise input tax credit for taxes paid on the inward supply. Area based exemption units must clear goods on payment of GST and may claim budgetary support thereafter, with reimbursement applications made after payment of CGST/IGST and utilisation of any ITC for the relevant quarter. Discussion-Forum GST Mon, 11 Dec 2017 10:48:07 +0530 https://www.taxtmi.com/forum/issue?id=113174