Skip to content

CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Overview of Goods and Services Tax

Which statement about the corresponding provision in the IGST Act, 2017 is correct?

Section 6A of the IGST Act mirrors Section 11A of the CGST Act: the Government may, on the Council's recommendation and by Official Gazette notification, direct that integrated tax not levied or short-levied due to a general practice need not be paid.

  1. ASection 6A of the IGST Act lets the Government, on the Council's recommendation, direct non-recovery of integrated tax not levied or short-levied due to a general practiceCorrect
  2. BSection 6A of the IGST Act applies only to central tax, not integrated tax
  3. CSection 6A empowers the proper officer to waive integrated tax without any notification
  4. DSection 6A applies only to exports of services

Explanation

Section 6A of the IGST Act mirrors Section 11A of the CGST Act but for integrated tax, with the same conditions of a prevalent practice, Council recommendation and Official Gazette notification. It is not limited to exports.

Did you get it right without looking?

One question tells you little. A timed set on Overview of Goods and Services Tax shows your real accuracy, how long you take and where you lose marks.

Practise Overview of Goods and Services TaxFree diagnostic mock

More Overview of Goods and Services Tax questions