Sumit Agrawal The introduction of Goods and Services Tax (GST) is one of the biggest tax reforms in India. A “Dual GST” model has been adopted under the Constitution of India, whereby Centre and States will simultaneously levy GST on every supply of goods or services or both which takes place within a State or a Union Territory. Therefore, given the federal structure of Indian democracy under the Constitution, there are three enactments pertaining to GST: Central tax (CGST) (levied & collected under the authority of Central Goods and Services Tax Act, 2017) State tax (SGST) (levied & collected under […]
The post #GST on Legal and Regulatory Services
appeared first on Bar & Bench.