Which of the following taxes (GST) are applicable in the case of supply of goods: I. From West Bengal…
Under Section 7 of the IGST Act, 2017, any supply of goods or services where the location of the supplier and the place of supply are in two different States, two different…
Choose your answer
Which of the following taxes (GST) are applicable in the case of supply of goods:
I. From West Bengal to Chandigarh
II. From Puducherry to Chennai
(Note: CGST = Central GST; IGST = Integrated GST; UTGST = Union Territory GST; SGST = State GST)
Answer and explanation
Correct answer B
Under Section 7 of the IGST Act, 2017, any supply of goods or services where the location of the supplier and the place of supply are in two different States, two different Union Territories, or a State and a Union Territory constitutes an inter-State supply. Therefore, supply from West Bengal (State) to Chandigarh (UT) (I) and from Puducherry (UT) to Chennai, Tamil Nadu (State) (II) both attract Integrated Goods and Services Tax (IGST).
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UGC NET Commerce