Faulty Definition of Intra-State Supply for Levy of GST by States

The recommendation of the Goods and Services Tax Council (GST Council) made to States provides that States shall levy State Goods and Services Tax on ‘intra-State supply’ as defined in section 8 of the Integrated Goods and Services Tax Act, 2017.  In my personal opinion, such recommendation is not in conformity of scheme of levy […]

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