Question
Mr. A of Delhi supplied goods to Mr. B of Chandigarh
(Union-Territory). Which law will govern this transactionSolution
Interstate supply is the movement of goods or services from one state to another. IGST (Integrated Goods and Services Tax) is a tax levied by the Central Government on interstate supply of goods and services. Therefore, the transaction between Mr. A of Delhi and Mr. B of Chandigarh will be governed by the IGST Act, 2017.
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