1. What are inter-state and intra-state supplies under GST? What is their relevance?

GST is a levy on supply of goods or services. To levy GST, supplies are categorised in two viz inter-state supplies (supplies from one state to another) and intra-state supplies (supplies within the state). In case of inter-state supplies, the Central Government will levy Integrated Tax under IGST Act, 2017 and in case of intra-state supplies, Central Government will levy Central Tax under CGST Act, 2017 and State Tax under SGST Act, 2017.

Read more: INTER-STATE AND INTRA-STATE SUPPLIES UNDER GST

Key Topics Covered:

• AUDIT
• GST
• DT & MSME

Updates

• FEMA
• COMPANIES ACT, 2013
• INCOME TAX

This article is contributed by Partners of SBS and Company LLP - Chartered Accountant Company. You can be reached at This email address is being protected from spambots. You need JavaScript enabled to view it.

Key Topics Covered:

1. INCOME TAX
2. GST
3. RERA

This article is contributed by Partners of SBS and Company LLP - Chartered Accountant Company. You can be reached at This email address is being protected from spambots. You need JavaScript enabled to view it.

SECTION 15- VALUE OF SUPPLY

Name of the Speaker: S.Divyasree (Intern)

Dept Name: IDT/GST

This article is contributed by Partners of SBS and Company LLP - Chartered Accountant Company. You can be reached at This email address is being protected from spambots. You need JavaScript enabled to view it.