Question

Is I GST is applied on business of Delhi to haryana.​

Answer 1

ANSWER :

Yes, IGST is applied on business of Delhi to Haryana.

• As the business of Delhi to Haryana is an inter-state business, IGST is applied.

MORE INFORMATION :

➭ The full form of GST is Goods and Service Tax.

➭ In India, Goods and Services Tax (GST) has been introduced from 1st July, 2017.

➭ According to Article 366 (12A) of Constitution of India, as amended by 101st Constitutional (Amendment) Act, 2016 defines the Goods and Services Tax (GST) "as a tax on suppy of goods or services or both, except supply of alcoholic liquor for human consumption."

➭ Goods and Services Tax (GST) comprises the following levies :

• (a) Central Goods and Servicse Tax (CGST) : CGST is also known as Central Tax. It is applied on intra-state or intra-union territory without legislature supply of goods or services or both.

• (b) State Goods and Services Tax (SGST) : SGST is also known as State Tax. It is applied on intra-state supply of goods or services or both.

• (c) Union Territory Goods and Services Tax (UTGST) : UTGST is also known as Union Territory Tax. It is applied on intra-union Territory supply of goods or services or both.

• (d) Integrated Goods and Services Tax (IGST) : IGST is also known as Integrated Tax. It is applied on inter-state or inter-union territory supply of goods or services or both.