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    Question

    Mr. A of Delhi supplied goods to Mr. B of Chandigarh

    (Union-Territory). Which law will govern this transaction
    A CGST Correct Answer Incorrect Answer
    B SGST Correct Answer Incorrect Answer
    C UTGST Correct Answer Incorrect Answer
    D IGST Correct Answer Incorrect Answer

    Solution

    Interstate supply is the movement of goods or services from one state to another. IGST (Integrated Goods and Services Tax) is a tax levied by the Central Government on interstate supply of goods and services. Therefore, the transaction between Mr. A of Delhi and Mr. B of Chandigarh will be governed by the IGST Act, 2017.

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