UGC Approved Journal no 63975

ISSN: 2349-5162 | ESTD Year : 2014
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Published in:

Volume 6 Issue 10
October-2019
eISSN: 2349-5162

UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975

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Published Paper ID:
JETIR1912156


Registration ID:
311654

Page Number

1151-1161

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Title

An Evaluative Study of Customs Law in the Post GST Era

Abstract

shall be deemed to be supply of goods, or of services, or both in the course of inter-State trade or commerce. So import of goods or services will be treated as deemed inter-State supplies and would be subject to Integrated tax. While IGST on import of services would be leviable under the IGST Act, the levy of the IGST on import of goods would be levied under the Customs Act, 1962 read with the Custom Tariff Act, 1975. The importer of services will have to pay tax on reverse charge basis. However, in respect of import of online information and database access or retrieval services

Key Words

nd ever since its inception it has continued to attract the attention to attra

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"An Evaluative Study of Customs Law in the Post GST Era", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 10, page no.1151-1161, October-2019, Available :http://www.jetir.org/papers/JETIR1912156.pdf

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2349-5162 | Impact Factor 7.95 Calculate by Google Scholar

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 7.95 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Cite This Article

"An Evaluative Study of Customs Law in the Post GST Era", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 10, page no. pp1151-1161, October-2019, Available at : http://www.jetir.org/papers/JETIR1912156.pdf

Publication Details

Published Paper ID: JETIR1912156
Registration ID: 311654
Published In: Volume 6 | Issue 10 | Year October-2019
DOI (Digital Object Identifier):
Page No: 1151-1161
Country: Ballari, KARNATAKA, India .
Area: Management
ISSN Number: 2349-5162
Publisher: IJ Publication


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