{"id":12519,"date":"2018-07-07T10:48:36","date_gmt":"2018-07-07T05:18:36","guid":{"rendered":""},"modified":"2018-07-07T10:48:36","modified_gmt":"2018-07-07T05:18:36","slug":"5-concessional-tax-rate-applies-to-interstate-and-intrastate-sales-to-specified-institutions-eligible-for-itc-benefits","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=12519","title":{"rendered":"5% Concessional Tax Rate Applies to Interstate and Intrastate Sales to Specified Institutions, Eligible for ITC Benefits."},"content":{"rendered":"<p>5% Concessional Tax Rate Applies to Interstate and Intrastate Sales to Specified Institutions, Eligible for ITC Benefits.<br \/>Case-Laws<br \/>GST<br \/>Levy of IGST &#8211; Concessional rate of tax &#8211; supply of goods to specified institutions &#8211; Is the concessional tax rate of 5% as given under N.No. 47\/2017 is applicable only for Interstate sales i.e., on IGST or also applicable for sales within the state i.e., on SGST &#038; CGST? &#8211; Both type of supplies are eligible for concessional rate with Input Tax Credit (I<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=40284\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>5% Concessional Tax Rate Applies to Interstate and Intrastate Sales to Specified Institutions, Eligible for ITC Benefits.Case-LawsGSTLevy of IGST &#8211; Concessional rate of tax &#8211; supply of goods to specified institutions &#8211; Is the concessional tax rate of 5% as given under N.No. 47\/2017 is applicable only for Interstate sales i.e., on IGST or also &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=12519\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;5% Concessional Tax Rate Applies to Interstate and Intrastate Sales to Specified Institutions, Eligible for ITC Benefits.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12519","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12519","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12519"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12519\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12519"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}