Analysis of SGST Bill as passed by Goa Assembly

Goa GST Bill provides for levy of Goa GST on all intra-State supplies of goods and / or services except supply of alcoholic liquor for human consumption; Bill seeks to broadbase ITC by making it available in respect of taxes paid on any supply of goods and / or services used or intended to be used in course or furtherance of business; Bill further imposes obligation on e-commerce operators to collect tax at source at 1% of net value of taxable supplies, out of payments to sup...