Levy and Collection of Central/State Goods and Services Tax

Section 7 – Draft-Bills-Reports – LEVY OF, AND EXEMPTION FROM, TAX – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 7 – CHAPTER III LEVY OF, AND EXEMPTION FROM, TAX 7. Levy and Collection of Central/State Goods and Services Tax (1) There shall be levied a tax called the Central/State Goods and Services Tax (CGST/SGST) on all intra-State supplies of goods and/or services at the rate specified in the Schedule . . . to this Act and collected in such manner as may be p

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