Answer the following independent issues in the context of provisions contained under the GST Act, 2017? SGST cannot be levied in a Union Territory and to plug this loophole, the GST Council had decided to have which legi
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2017
Answer the following independent issues in the context of provisions contained under the GST Act, 2017? SGST cannot be levied in a Union Territory and to plug this loophole, the GST Council had decided to have which legislature.
Answer & Explanation:
The Union Territory Goods and Service Tax Act, 2017 provides for levy of GST in Union Territories instead of State Goods and Services Tax (SGST).
Topics: GST Act, 2017
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