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gst-section3


Step by Step Guide to Tax payers Download PDF FAQ’s on Migration Download PDF Communication to Tax payers regarding migration to GST Download PDF Information on GST SEVA KENDRAS Download PDF Guidance Note for Department Officers Download PDF All assesses / dealers who are already registered under the existing central excise / service tax / …

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Imports of Goods and Services will be treated as inter-state supplies and IGST will be levied on import of goods and services into the country. The incidence of tax will follow the destination principle and the tax revenue in case of SGST will accrue to the State where the imported goods and services are consumed. …

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