Eye Share: Intermediary Services – Intra or Inter?

GST was initially envisioned to be a single tax regime for the entire nation. However, 4 different legislations i.e. CGST, SGST, UTGST & IGST were introduced whereas the levy, payment of tax and remittance under these legislations were made dependent on the nature of supply i.e. Intra State Supply or Inter-State Supply. Mr. Mohit Bohra (Partner at M. Bohra & Associates, Chennai) with Mr. Pawan Jhabakh (Advocate, High Court of Judicature a...