#lecture_23
Integrated goods and services Act
¶ Levy and collection of tax under IGST (section 5)
• supply under normal or forward charge (section 5(1))
• supply of petroleum products (section 5(2))
• supply under reverse charge (section 5(3))
• supply by unregistered person (section 5(4))
• supply through electronic commerce operator (section 5(5))
- when ECO have physical presence in taxable territory
- in case operator doesn't have a physical presence in the taxable territory
¶ Power to grant exemption from tax in IGST (section 6)
• Power of government to exempt certain supply (section 6(1))
• power of government to exempt in certain circumstances (section 6(2))
Integrated goods and services Act / IGST Act Part - 1 (lecture 22) : [ Ссылка ]
Time of supply Part - 3 (lecture 21) :
[ Ссылка ]
Time of supply Part - 2 (lecture 20) :
[ Ссылка ]
Time of supply Part -1 (Lecture 19) :
[ Ссылка ]
composition scheme Part - 4 (lecture 18) :
[ Ссылка ]
composition scheme Part - 3 (lecture 17) :
[ Ссылка ]
composition scheme Part - 2 (lecture 16) :
[ Ссылка ]
Composition scheme Part - 1 (Lecture 15) :
[ Ссылка ]
Levy and collection of tax in GST Part - 2 (lecture 14) :[ Ссылка ]
Levy and collection of tax in GST Part - 1 (lecture 13) :
[ Ссылка ]
Composite and mixed supply / taxable event and scope of supply party (lecture 12) :
[ Ссылка ]
Taxable event and scope of supply part -2 (lecture 11) : [ Ссылка ]
Taxable event and scope of supply (lecture 10) : [ Ссылка ]
Administration of GST part 2 (lecture 9) :
[ Ссылка ]
Administration of GST part 1 (lecture 8) : [ Ссылка ]
Implementation of gst in India (lecture 7) : [ Ссылка ]
gst meaning and features part-2 (lecture 6):
[ Ссылка ]
gst meaning and features part-1 (lecture 5): [ Ссылка ] concept of Gst ||
overview of gst (lecture 4) : [ Ссылка ]
Tax structure before & After implementation of GST (lecturer 3 ): [ Ссылка ]
for direct vs indirect tax (lecture 2) : [ Ссылка ]
For Meaning, Features & objectives of tax and difference between duty, fee, penalty & tax ( lecture 1 ): [ Ссылка ]
#IGST
#levy_of_tax_under_IGST
#levy_and_collection_of_tax_in_gst
#liability_to_pay_gst
#power_to_grant_exemption_from_tax
#section_5_in_IGST_Act
#section_6_in_IGST_Act
#reverse_charge
#GST
#Bcom_5th_sem
#bcom_mcom_bba_mba
#ca_cs_cma_cwa
#bcom_distance
#hindi
#net_jrf
