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CS Executive · Tax Laws and Practice · Basics of Goods and Services Tax

Under the Integrated Goods and Services Tax Act, 2017, which of the following areas of the Central GST Act is applied to integrated tax mutatis mutandis, so that separate rules need not be written for IGST?

Input tax credit and registration provisions of the CGST Act are applied mutatis mutandis to integrated tax under the IGST Act. The IGST Act lists such areas to avoid duplication, whereas Council powers, GSTN and apportionment are not on that list.

  1. APowers of the GST Council to fix tax rates
  2. BInput tax credit and registration provisionsCorrect
  3. CConstitution of the Goods and Services Tax Network
  4. DApportionment of IGST between Centre and States

Explanation

The IGST Act lists matters whose CGST provisions apply mutatis mutandis to integrated tax, and these include input tax credit and registration. The other options are not in that list: council powers, the GSTN and apportionment are dealt with elsewhere, so they are not borrowed from CGST under this provision.

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