READING DOWN MODEL IGST ACT (PART-2)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 7-7-2016<\/p>\n
This article is in continuation of Part-I wherein we discussed meaning of Integrated Goods and Service Tax (IGST). In this part, let's understand some other definitions of terms defined in Model IGST Act.
\nAppropriate State [Section 2(a)]
\nAppropriate State has been defined as follows –
\n“Appropriate State”, in relation to a taxable person, means that State where he is registered or liable to be registered under section 19 of the Central Goods and Services Tax Act, 2016.
\nExplanation: For the purpose of this Act, “State” includes Union Territory with Legislature.
\nIt may be noted that the term 'appropriate sta<\/p>\n
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\n * where taxable person is registered, or
\n * where taxable person is liable to be registered u\/s 19 of CGST Act, and
\n * includes a Union Territory with legislature
\nGovernment [Section 2(b)]
\n'Government' means the Central Government.
\nGovernment would mean only the Central Government (and not any state or other Government).
\nHowever, in Model GST Act, section 2(49) defines 'government' differently where it includes Central Government departments, State Government & its departments, and Union Territory & its departments. Here, even the departments of Central Government are excluded.
\nSupply [Section 2(f)]
\nThe term 'supply' has been defined to mean the same as defined in section 3 of the CGST Act<\/p>\n
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\n * supply shall include importation of service, irrespective of whether for consideration or not and whether in the course of or furtherance of business or not.
\n * supply shall include supply as per Schedule-I made without a consideration
\nIt also includes a supply which is made or agreed to be made without a consideration and specified in Schedule-I to the Act, i.e., matters to be treated as supply without consideration which are as follows:
\n * Permanent transfer\/disposal of business assets.
\n * Temporary application of business assets to a private or non-business use.
\n * Services put to a private or non-business use.
\n * Self supply of goods and\/or services.
\n * Assets retained after deregis<\/p>\n
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