Question
What is the charging section under CGST Act, 2017
Solution
Section 9 of the Central Goods and Services Tax Act, 2017 is the charging section of the Act. It states that a tax called the Central Goods and Services Tax shall be levied on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption.
A Scheduled Bank is included in the
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