Topic Name – What is IGST
Under the GST regime, an Integrated GST (IGST) would be levied and collected by the Centre on inter-State supply of goods and services. Under Article 269A of the Constitution, the GST on supplies in the course of interstate trade or commerce shall be levied and collected by
the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council.
Clause (1) of Article 269A of the Constitution relates to levy and collection of goods and services tax on supply of goods or services or both where such supply takes place in the course of inter-State trade or commerce, and the manner in which the tax collected on such supply shall be apportioned in between the Union and the States.
Explanation of clause (1) of the said Article 269A provides that for the purposes referred to in the said clause (1), supply of goods or services or both in the course of import into the territory of India shall be deemed a supply of such goods or services or both in the course of inter-State trade or commerce.
Clause (5) of Article 269A provides that Parliament may by law formulate the principles for determining place of supply and when a supply of goods or services or both takes place in the course of inter-State trade or commerce.
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About Tabish Ahmad
Tabish Ahmad is an Advocate at Patna High Court works in the area of Corporate Law and Corporate Litigations. Tabish represented many clients in complex legal issues focusing on corporate compliance. As An Advocate it is the duty towards nations to make the citizen and businessmen aware about laws and compliances in order to comply as law abiding citizens.
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