Understanding the Proposed GST Law

In brief we here under discuss the key features of the Model GST law and the reference of the Chapters wherein detail of such modules can be found.  We shall try to address the following queries in this brief of GST law:


We shall now discuss the above questions in detail in following paragraphs.

Extent of Levy

The proposed Central Goods and Services Tax Act, 2016 and the proposed Integrated Goods And Services Tax Act, 2016 shall apply to entire India including the state of Jammu and Kashmir.  The proposed State Goods and Services Tax Act, 2016 shall be enacted by each state and shall apply to territorial jurisdiction of each of such state.  It is pertinent to mention that for the purpose of GST, every Union territory which has a legislature shall be considered as a State.