The charging event of levy is the event which determines whether an activity attracts the charge. However tax may be collected before or after the event for the sake of administrative certainty or convenience.
GST is leviable on-
GST is leviable on-
• Supply of
• Goods /or services
• By a taxable person
• At value determined and at such rate as may be notified by Central/State Government on recommendation of the GST Council
• And collected in the manner as prescribed.
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