Question

Mr. A of Delhi supplied goods to Mr. B of Chandigarh (Union-Territory). Which law will govern this transaction

A CGST Correct Answer Incorrect Answer
B SGST Correct Answer Incorrect Answer
C UTGST Correct Answer Incorrect Answer
D IGST Correct Answer Incorrect Answer

Solution

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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