Question

what is CGST? . features ofCGST?
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Answer 1

Answer:

what is CGST?

CGST is a tax charged on intrastate supply of goods and services by the central government and is governed by the CGST Act, 2017. And, SGST is a tax component applied to the same intrastate supplies by the state government

Salient Features of CGST Act 2017

To levy tax on all intra-State supplies of goods or services or both to provide for an anti-profiteering clause in order to ensure that business passes on the benefit of reduced tax incidence on goods or services or both to the consumers.

Answer 2

Answer:

Central goods and Service tax (CGST)

It is a tax charged on intrastate supply of goods and services by the central government.

Features of CGST:—

1. It is a dual GST with the Centre and the Status simultaneously levying tax on a common base.

2. GST is based on the principle of destination- based consumption taxation as against the present principle of origin - based taxation.

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