IGST Leviable only on Inter-state ‘Supply’ of Goods or Services or both

IGST Leviable only on Inter-state ‘Supply’ of Goods or Services or both u/s 5(1) of IGST Act: CESTAT

The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Integrated Goods and Service Tax (IGST) can be levied only on the inter-state supply of goods or services or both which is defined under section 5(1) of the Integrated Goods and Service Tax Act (IGST), 2017.  Heeralal Chhaganlal…

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