{"id":257,"date":"2016-06-15T16:22:05","date_gmt":"2016-06-15T10:52:05","guid":{"rendered":""},"modified":"2016-06-15T16:22:05","modified_gmt":"2016-06-15T10:52:05","slug":"levy-and-collection-of-integrated-goods-and-services-tax","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=257","title":{"rendered":"Levy and collection of Integrated Goods and Services Tax"},"content":{"rendered":"<p>Levy and collection of Integrated Goods and Services Tax<br \/>Section 4<br \/>Bill  <br \/>LEVY AND COLLECTION OF TAX<br \/>Draft &#8211; Integrated Goods And Services Tax Act, 2016 ( IGST Act) &#8211; Draft June 2016<br \/>CHAPTER- III<br \/>\nLEVY AND COLLECTION OF TAX<br \/>\n4. Levy and collection of Integrated Goods and Services Tax<br \/>\n(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 such manner as may be prescribed.<br \/>\n(2) The Integrated Goods and Services Tax shall be paid by every taxable person in accordance with the provisions of this Act.<br \/>\n(3) Notwithstanding anything contained in sub-sec<\/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\/acts?id=21715\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Levy and collection of Integrated Goods and Services TaxSection 4Bill LEVY AND COLLECTION OF TAXDraft &#8211; Integrated Goods And Services Tax Act, 2016 ( IGST Act) &#8211; Draft June 2016CHAPTER- 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=257\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Levy and collection of Integrated Goods and Services Tax&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-257","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/257","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=257"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/257\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}