if transaction of goods are in the same city what kind of GST is included?
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GST is a destination based tax, i.e., the goods/services will be taxed at the place where they are consumed and not at the origin. So, the state where they are consumed will have the right to collect GST.
This, in turn, makes the concept of place of supply crucial under GST as all the provisions of GST revolves around it.
Place of supply of goods under GST defines whether the transaction will be counted as intra-state or inter-state, and accordingly levy of SGST, CGST & IGST will be determined.
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if transaction of goods are in the same city cgst and sgst is included ......
cgst and sgst....
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