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	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#555555">GST is a consumption-based tax levied on sale, manufacture and consumption on goods &amp; services at a national level. </span></span></span></p>
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<p style="text-align:justify">&nbsp;</p>

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	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#555555">This tax will be substitute for all indirect tax levied by state and central government.</span></span></span></p>
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<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#555555">???????</span></span></span></p>

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	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#555555">GST would apply to all goods other than crude petroleum, motor spirit, diesel, aviation turbine fuel and natural gas.</span></span></span></p>
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<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#555555">???????</span></span></span></p>

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	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#555555">&nbsp;With the increase of international trade in services, GST has become a global standard</span></span></span></p>
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<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#555555">???????</span></span></span></p>

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	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#555555">GST is</span></span><span style="color:#555555"> comprising of:</span></span></p>
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<p style="text-align:justify"><span style="font-size:14px"><span style="color:#555555">???????</span></span></p>

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	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#555555">Central GST (CGST) which is levied by Centre</span></span></span></p>
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<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#555555">???????</span></span></span></p>

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	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#555555">State GST (SGST) Which is levied by State</span></span></span></p>
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<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#555555">???????</span></span></span></p>

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	<p><span style="font-size:14px"><span style="background-color:white"><span style="color:#555555">Integrated GST (IGST) &ndash; which is levied by Central Government on inter-State supply of goods and services.</span></span></span></p>
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<p style="margin-left:24px; text-align:justify">&nbsp;</p>

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	<p><span style="font-size:14px"><span style="background-color:white"><strong><u><span style="background-color:white"><span style="color:#555555">For Intra State Transactions</span></span></u></strong><span style="background-color:white"><span style="color:#555555">:&nbsp;In case of Intra State transactions, Seller collects both CGST &amp; SGST from the buyer and CGST needs to be deposited with Central Govt. and SGST with State Govt.</span></span></span></span></p>
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<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="background-color:white"><span style="color:#555555">???????</span></span></span></span></p>

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	<p><span style="font-size:14px"><span style="background-color:white"><strong><u><span style="background-color:white"><span style="color:#555555">For Inter State Transactions</span></span></u></strong><span style="background-color:white"><span style="color:#555555">:&nbsp;Integrated Goods and Service Tax (IGST) shall be levied on Inter State transactions of goods and services.</span></span></span></span></p>
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