Transcription of GOODS AND SERVICES TAX - Institute of Cost …
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GOODS AND SERVICES TAX - Institute of Cost …
GOODS AND SERVICES TAX. GOODS AND SERVICES TAX PART II. GOODS AND SERVICES TAX PART II. Taxes under GST. Registration Supply Time of Supply Value of Supply Place of Supply Input Tax Credit Payment of Taxes Returns TAXES UNDER GST. Different types of taxes are levied under GOODS and SERVICES Tax for supplies of GOODS or SERVICES or both, which are as under: Sl. Act which governs levy Type of Tax Rate of Tax No. of such tax 1 Central GOODS and SERVICES Tax CGST Act, 2017 of applicable GST rate if (CGST) GST rate 5%, then CGST rate 2 State GOODS and SERVICES Tax SGST Act, 2017 of of applicable GST rate if (SGST) respective State GST rate if 12%, then SGST rate is 6%.
Different types of taxes are levied under Goods and Services Tax for supplies of goods or services or both, which are as under:
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