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Frequently Asked Questions

  • Introduction to GST
  • Chargeability
  • Time of Supply
  • Place of Supply
  • Valuation
  • Input Tax Credit
  • Electronic Commerce
  • Job Work
  • Inter-State Supplies
  • Imports and Exports
  • Transitional Provisions

Question
What is Goods and Services Tax (GST)?
What are the advantages of GST?
What are the unique features of Indian GST?
What is a standard way to implement GST?
What is Input Tax Credit (ITC) mechanism?
Which existing taxes are subsumed under GST?
Which of the pre-GST taxes are not subsumed under GST?
Which goods/sectors are kept outside GST?
Is there any possibility of commodities kept outside GST being subject to GST in future?
What would be the status of ‘electricity’ under GST?
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