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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

 

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