Levy and collection of Integrated Goods and Services Tax

Section 4 – Draft-Bills-Reports – LEVY AND COLLECTION OF TAX – Draft – INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) – Draft June 2016 – Section 4 – CHAPTER- III LEVY AND COLLECTION OF TAX 4. Levy and collection of Integrated Goods and Services Tax (1) There shall be levied a tax called the Integrated Goods and Services Tax on all supplies of goods and/or services made in the course of inter-State trade or commerce at the rate specified in the Schedule to this Act and collected in suc

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