Sections Flashcards
9(1) - CGST
Levy and collection of CGST
9(2) - CGST
Levy of CGST on petroleum products
9(3) - CGST
Notified RCM
9(5) - CGST
Taxability E - Commerce operator
8(1) - IGST
Intra State supply of Goods
9(4) - CGST
RCM from Unregistered supplier
8(2) - IGST
Intra State supply of Services
5(1) - IGST
Levy and collection of IGST
5(2) - IGST
Levy of CGST on petroleum products
5(3) - IGST
Notified RCM
5(4) - IGST
RCM from Unregistered supplier
5(5) - IGST
Taxability E - Commerce operator
7(1) - IGST
Interstate supply of goods
7(2) - IGST
Import of goods is interstate supply
7(3) - IGST
Interstate supply of services
7(4) - IGST
Import of services is interstate supply
7(5)(a) - IGST
Supplier is in India, POS outside India is interstate supply
7(5)(b) - IGST
Supply from or to SEZ is Interstate supply
7(5)(c) - IGST
If supply is not intrastate then it is interstate
10 - IGST
For determining place of intrastate and interstate supply of goods
12 - IGST
For determining place of intrastate and interstate supply of services
