https://www.taxtmi.com/manuals?id=1894 Dual GST model provides concurrent Union and State taxation on the supply of goods and services, encompassing transfers and free supplies; Parliament and States may legislate under Article 246A, with Parliament exclusively legislating for inter-state supplies and empowered to set place of supply principles. Inter-state GST and imports are levied and collected by the Union and apportioned between Union and States; amounts used to pay other GST liabilities are excluded from the Consolidated Fund. The GST Council coordinates recommendations on subsumptions, exemptions, model laws, apportionment, rates, thresholds and procedural rules. en-us Thu, 12 Jan 2023 13:27:00 +0530 Sat, 26 Oct 2024 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1894 Dual GST model provides concurrent Union and State taxation on the supply of goods and services, encompassing transfers and free supplies; Parliament and States may legislate under Article 246A, with Parliament exclusively legislating for inter-state supplies and empowered to set place of supply principles. Inter-state GST and imports are levied and collected by the Union and apportioned between Union and States; amounts used to pay other GST liabilities are excluded from the Consolidated Fund. The GST Council coordinates recommendations on subsumptions, exemptions, model laws, apportionment, rates, thresholds and procedural rules. Manuals GST Thu, 12 Jan 2023 13:27:00 +0530 https://www.taxtmi.com/manuals?id=1894