Goods and Services Tax in India is a tax based on which criteria?
Goods and Services Tax Law in India is a comprehensive, multi-stage, destination-based tax that is levied on every value addition. CGST, SGST and IGST are the 3 types of GST in India. CGST and SGST are levied on intra-state transactions. CGST is collected by the centre and SGST by the state. IGST is charged on inter-state goods/services transactions.
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