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Current On specifically
defined concepts like With frequent
And manual/isolated
Indian Multiple Taxes manufacture, sale,
service,
breakages in credit
chain
processes
Scenario entertainment, etc.
Place of
Location
B2B Supply
Step 3A: Recipient claims
the credit in the same State Central
Step 2 Supplier Pays (if eligible) Government
CGST/SGST in the State
Step 3B: If credit is not to flow,
Registration where he is Govt. as a the tax is taken by the Central State
located Trustee Government and Destination B2C Government
State Government
IGST -- Wash Tax concept continues
Place of
Location
B2B Supply
Step 3A: Recipient claims
the credit in the same State Central
Step 2 Supplier Pays IGST (if eligible) Government
in the State Registration
Step 3B: If credit is not to flow,
where he is located Govt. as a the tax is taken by the Central State
Trustee Government and Destination B2C Government
State Government
IGST acts as a bridge to flow credits
A B C D E F
A B B B E F
STATE GOVERNMENTS
Mobile
Fixed Line
Connection
Place of
Post Paid Pre Paid
Installation
Export Export
Not Export --
Import
Customs and
IGST
Supply