5% Concessional Tax Rate Applies to Interstate and Intrastate Sales to Specified Institutions, Eligible for ITC Benefits.

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....Levy of IGST - Concessional rate of tax - supply of goods to specified institutions - Is the concessional tax rate of 5% as given under N.No. 47/2017 is applicable only for Interstate sales i.e., on IGST or also applicable for sales within the state i.e., on SGST & CGST? - Both type of supplies are eligible for concessional rate with Input Tax Credit (ITC) benefit.....