Article explains Preamble, Tittle and Applicability of Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017, Union Territory Goods and Services Tax Act, 2017, Goods and Services Tax (Compensation to States) Act, 2017 and [Name of State E.G. Bihar, Delhi, Up Etc.] Goods and Services Tax Act, 2017.
Preamble, Tittle and Applicability of GST Laws
| Acts | Central Goods And Services Tax Act, 2017 | Integrated Goods And Services Tax Act, 2017 | Union Territory Goods And Services Tax Act, 2017 | Goods And Services Tax (Compensation To States) Act, 2017 | [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
1. Andaman and Nicobar Islands 2. Lakshadweep 3. Dadra and Nagar Haveli 4. Daman and Diu 5. 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
1. Delhi & 2. 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 :
1. 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.
2. 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.
3. 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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