Levy and Collection of Tax Under IGST, Levy under Integrated GST
Levy and Collection of Tax Under IGST, Levy under Integrated GST. Levy of tax Under IGST, Collection of Tax Under IGST, Chapter III of the Model IGST Act.||Levy and Collection of Tax Under IGST, Levy under Integrated GST. Levy of tax Under IGST, Collection of Tax Under IGST, Chapter III of the Model IGST Act.||Levy and Collection of Tax Under IGST, Levy under Integrated GST. Levy of tax Under IGST, Collection of Tax Under IGST, Chapter III of the Model IGST Act.||Levy and Collection of Tax Under IGST, Levy under Integrated GST. Levy of tax Under IGST, Collection of Tax Under IGST, Chapter III of the Model IGST Act.||Levy and Collection of Tax Under IGST, Levy under Integrated GST. Levy of tax Under IGST, Collection of Tax Under IGST, Chapter III of the Model IGST Act.||Levy and Collection of Tax Under IGST, Levy under Integrated GST. Levy of tax Under IGST, Collection of Tax Under IGST, Chapter III of the Model IGST Act.

Levy and Collection
- Integrated tax on goods imported into India shall be levied and collected as per section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962
- The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis
- Integrated tax on the supply of petroleum crude, high speed diesel, motor spirit , natural gas and aviation turbine fuel shall be levied when notified by the Government on the recommendations of the Council
- The Government may, on the recommendations of the Council, by notification, specify categories of services, the tax on inter-State supplies of which shall be paid by the electronic commerce operator
- Under reverse charge, all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both
- It will be levied on the value determined under section 15 of CGST Act and not exceeding 40%
Introduction
The Constitution mandates that no tax shall be levied or collected by a taxing Statute except by authority of law. While no can be taxed by implication, a person can be subject to tax in terms of the charging section only. This is the charging provision of the IGST Act. It provides that all inter-State supplies would be liable to IGST at rate recommended by the council and notified subject to a ceiling rate of 40%. The provision of this section is comparable to the provision under Section 9 of the CGST Act and Section 7 of the UTGST Act. The levy is on all goods or services or both except alcoholic liquor for human consumption. Further, GST may be levied in supply of petroleum crude, high spirit diesels, motor spirit (petrol), natural gas and aviation turbine fuel with effect from the date notified by the Government on the recommendation of GST Council. The levy of tax on supply of goods and / or services is in three parts - (i) in the hands of the supplier and (ii) in the hands of the recipient of goods / services under reverse charge mechanism and, (iii) in case of specified services, in the hands of electronic commerce operatorAnalysis
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- Supply
- Inter-State supply
- Goods
- Services
- Taxable person
- (i) There is a Supply either of goods or services or both, even when a supply involves goods or services or both the law provides that such supply would be classifiable only as goods or services in terms of Schedule II of the Act.
- (ii) The supply is an inter-State supply – viz. ordinarily, the location of the supplier and the place of supply are in different States. (Refer Section 7 of the IGST Act to understand the meaning of inter-State supply);
- (iii) The tax shall be payable by a ‘taxable person’ as explained in Section 2(107) read with Section 22 and Section 24 of the CGST Act.