Goods and services tax means a tax on supply of goods or service ,or both ,except taxs on supply of alcoholic liquor for human consumption of constitution of india.
Goods and services will be payable on free supplies made to relates persons.
IGST WILL BE PAYABLE ON inter state stock t/f and branch t/f (except J&K)
Services means other than goods
Every suppler shall be liabe to be registered in the state from where he makes supply of goods or service or both, if his aggregate turnover in a f.y exceeds rs. 20 Lakhs.
Person Registered under the any Existing Indirect Tax laws like Excise, Service tax ,VAT, CST, i.e. shall be automatically migrated to Goods and services tax (GST).
GST Registration is 100% online process
Multiple GST Registration apply separately for two business segment