Section – 5 : Levy and collection

Print Friendly, PDF & Email

5. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services…

This content is for annual members only.
Log In Register