Question 4 – Draft-Bills-Reports – Overview of the IGST Act – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 4 – Q 4. What are the salient features of the draft IGST Law? Ans. The draft IGST law contains 33 sections divided into 11 Chapters. The draft, inter alia, sets out the rules for determination of the place of supply of goods. Where the supply involves movement of goods, the place of supply shall be the location of goods at the time at which the movement of goods terminate
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