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Levy of GST – situation wise

Levy of GST -situation wise :-

Location of Supplier Supply to Place of Supply Levy of
State A State A Intrastate Supply CGST & SGST
State A State B Interstate Supply IGST
State A SEZ Interstate Supply IGST
Outside India India Import of services or goods IGST
India Outside India Export of service or goods Zero rated supply
Union Territory A Union Territory A Intra UT UTGST & CGST
State A Union Territory Interstate Supply IGST
Union Territory A Union Territory B Interstate Supply IGST


Abhishek Sharma

Abhishek Sharma

Is a Practicing CA from Delhi .
Abhishek Sharma

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