Levy and Collection of Central/State Goods and Services Tax
Section 7
Bill
LEVY OF, AND EXEMPTION FROM, TAX
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
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
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