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Confusions In GST Law
LawZ Magazine
|June 2018
Confusions In GST Law
The first financial year under the GST regime is coming to an end but there is no dearth of confusions in the provisions of the law. This series will focus on various issues that are still unanswered. This is the first part and we will talk about the following issue:
Topic ; Input Tax Credit (ITC) First a brief explanation about what is Input Tax Credit. Input Tax Credit is the tax paid on your purchases which can be availed and utilized to pay taxes on your sales. In this way the person pays taxes only on the value added in his product or service.
In Indian GST Law the tax structure is a dual model. For IntraState (within a state) Transactions Central GST (CGST) and Respective State GST (SGST) will be levied and for InterState (between two states) Transactions Integrated GST (IGST) will be levied.
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