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

Which statement about the corresponding provisions for integrated tax is correct?

Section 6A of the IGST Act, 2017 gives a parallel power for integrated tax. The Government, on the GST Council's recommendation, can notify that integrated tax not levied or short-levied under a generally prevalent practice need not be paid. It covers goods, services or both.

  1. ASection 6A of the IGST Act, 2017 gives a parallel power for integrated tax, exercised on the Council's recommendation by notificationCorrect
  2. BThe IGST Act has no such power, so Section 11A of the CGST Act covers integrated tax too
  3. CSection 6A of the IGST Act requires the Council to issue the notification itself, not the Government
  4. DSection 6A of the IGST Act applies only to supplies of goods, not services

Explanation

Section 6A of the IGST Act mirrors Section 11A of the CGST Act for integrated tax, covering goods, services or both, with the Government notifying on the Council's recommendation. Section 11A speaks only of central tax, so a separate IGST provision exists.

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