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CGST, SGST, IGST and UGST – Meaning, Apportionment and Method of Payment

Unlike the Value Added Taxation (VAT) laws, the Goods and Service Tax (GST) is a destination-based tax. It means that it has to be collected and deposited in the state where the end-user or the consumer buys the goods or services. India is a federal country, where both the Central and State governments are empowered … Read moreCGST, SGST, IGST and UGST – Meaning, Apportionment and Method of Payment