Preamble, Tittle and Applicability of GST Laws

Posted Date : 15-Jul-2018 , 12:26:26 pm | Posted By CASANSAAR print

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Preamble, Tittle and Applicability of GST Laws

Acts	THE CENTRAL GOODS AND SERVICES TAX ACT, 2017	THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017	THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017	THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017	THE [NAME OF STATE E.G. BIHAR, DELHI, UP ETC.] GOODS AND SERVICES TAX ACT, 2017
Types of Act	Act of Parliament	Act of Parliament	Act of Parliament	Act of Parliament	Act of State
Preamble	Levy and collection of tax on intra-State supply.	Levy and collection of tax on inter-State supply.	Levy and collection of tax on intra-State supply.	To provide for compensation to the States for the loss of revenue arising on account of implementation of the goods and services tax.	Levy and collection of tax on intra-State supply.
Levy and collection	By the Central Government.	By the Central Government.	By the Union territories	By the Central Government.	By the State Government.
Retained By	By the Central Government.	By the Central Government	By the Union territories	Levied and Collected by the Central Government but to be distributed amongst all the States who incurred loss due to implementation of GST.	By the State Government
Applicable on	Intra state supply of Goods or services or both.	Inter-State supply of Goods or services or both.	Intra-State supply. Of Goods or services or both.	Intra state supply & Inter-State supply Of Goods or services or both.	Intra state supply of Goods or services or both.
Extent	Whole of India	Whole of India	Union territories of the Andaman and Nicobar Islands Lakshadweep Dadra and Nagar Haveli Daman and Diu Chandigarh and other territory. (These UT have no own legislature hence common UTGST Act will be applicable)	Whole of India.	Concerned State or Union territories of Delhi & Pondicherry Each State and UT of Delhi & Pondicherry will have its own SGST Act. Hence there are 31 SGST Act. (29 State & 2 UT having its own legislature).
Intra state supply of Mobile in Bihar	Applicable	Not applicable	Not applicable	Applicable if the mobile is notified goods under this Act. As compensation cess is applicable only on few notified luxury and demerits goods.	Bihar SGST Act will be applicable.
Interstate supply of Mobile in Bihar	Not applicable	Applicable	Not applicable	Applicable if the mobile is notified goods under this Act. As compensation cess is applicable only on few notified luxury and demerits goods.	Bihar SGST Act will NOT be applicable.
Intra state supply of PAN MASALA in Chandigarh	Applicable	Not applicable	Applicable	Applicable as PAN MASALA is notified demerits goods under this Act.	Not applicable
Interstate supply of PAN MASALA in Chandigarh	Not applicable	Applicable	Not applicable	Applicable as PAN MASALA is notified demerits goods under this Act.	Not applicable
Intra state supply of PAN MASALA in Delhi	Applicable	Not applicable	Applicable	Applicable as PAN Masala is notified demerits goods under this Act.	Not applicable
Interstate supply of PAN MASALA in Delhi	Not applicable	Applicable	Not applicable	Applicable as PAN MASALA is notified demerits goods under this Act.	Not applicable
Notes : In India there are 29 State and 7 Union territories all the State (29) and two Union territories namely Delhi and Pondicherry have its own legislature, remaining five Union territories (Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli, Daman and Diu, Chandigarh) have no its own legislature hence are governed by the Act of Parliament. Inter State supply within all these state and UT (36 in total) will be governed by the common IGST Act, 2017 ( SGST Act, CGST Act, UTGST Act will not apply) compensation Act will be applicable if the supply is of notified luxury or demerits goods e.g. PAN MASALA, TOBACCO, MOTOR CAR etc. Intra state supply within all these state and UT (36 in total) will be governed by the common CGST Act, 2017 and UTGST Act will be apply for intra state supply within five UT or the SGST Act of the concerned state will apply for supply within 31 State (29+2). Compensation Act will be applicable within all these state and UT (36 in total) if the supply is of notified luxury or demerits goods e.g. PAN MASALA, TOBACCO, MOTOR CAR etc.

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