Transcription of IMG 20220204 174501
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IMG 20220204 174501
Background Material on GST. Volume II. The Institute of Chartered Accountants of India (Set up by an Act of Parliament). New Delhi Foreword Goods and Services Tax (GST) came into effect from 1 st July 2017 through the implementation of the One Hundred and First Amendment of the Constitution of India . It is one of the most significant indirect tax reforms since independence of our country. It subsumed many existing indirect taxes levied by the Central and State Governments making the structure of indirect taxes much simpler than before.
10th revised edition of its flagship publication viz., “Background Material on GST”. This publication contains detailed analysis of the GST law and includes various MCQs, FAQs, ... THE UNION TERRITORY GOODS AND SERVICES TAX Act, 2017 967-988 CHAPTER 1: PRELIMINARY 969-973 1. Short title, extent and commencement 969 2. Definitions 970 ...
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