Skip to content

Levy of GST – situation wise

Levy of GST -situation wise :-

Location of SupplierSupply toPlace of SupplyLevy of
State AState AIntrastate SupplyCGST & SGST
State AState BInterstate SupplyIGST
State ASEZInterstate SupplyIGST
Outside IndiaIndiaImport of services or goodsIGST
IndiaOutside IndiaExport of service or goodsZero rated supply
Union Territory AUnion Territory AIntra UTUTGST & CGST
State AUnion TerritoryInterstate SupplyIGST
Union Territory AUnion Territory BInterstate SupplyIGST


Abhishek Sharma

Is a Practicing CA from Delhi .

Leave a Reply