THE LIABILITY OF BEING TAXED FOR IGST :

The liability to be taxed for IGST has not been laid out separately. Rather Section 2(2) provides that all those terms which have not been defined in this Act will have the same meaning as in the CGST Act. Thus a taxable person as defined in the Model CGST Act will be applicable for the IGST Act as well. In this context Section 2(2) of the IGST Act has been cited as follows :

Section 2(2):

Words and expressions not defined in this Act shall have the meaning assigned to them in the Central Goods and Service Tax Act, 2016.

Further Schedule III of the CGST Act provides that persons making any inter-State taxable supply would be required to be registered irrespective of the threshold specified. Thus the CGST Act itself determines the liability to be taxed under IGST .

Thus it has been established that who will levy tax on whom. But as mentioned in the Introduction itself there are certain special provisions to be made in consonance with the socio-economic milieu of a country. Such a provision has been made in the form of a Composition levy. It will be explored further in the next section.