Question

जीएसटी अधिनियम के तहत करारोपण और संग्रह के प्रावधान की व्याख्या करें।
Explain the provision of levy and collection under GST Act.​

Answer 1

Answer:

As per article 265 of The Constitution of India no tax shall be imposed or collected except by the authority of any Law. The charging section is the must in any Taxing Law for levy( impose) and collection (payment) of taxes. ... Under the GST regime, the taxable event is supply of goods or services or both.

Explanation:

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