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

By Shabna Rahim - On November 11, 2023 3:00 pm - 2 mins read
Integrated Goods and Service Tax - Goods and Service Tax - IGST Act - CESTAT - CESTAT Delhi - Excise - Customs - Service Tax - TAXSCAN

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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