Beneath the GST regime, tax is payable through the taxable person at the supply of goods and/or services. Legal responsibility to pay tax arises when the taxable person crosses the turnover threshold of Rs.20 lakhs (Rs.10 lakhs for NE and Special Category States) except in sure special cases wherein the taxable person is susceptible to pay GST despite the fact that he has now not crossed the threshold restrict.

The CGST / SGST is payable on all intra-states deliver of goods/services and igst is payable on all inter- state deliver of goods and/or offerings. the CGST /SGST and IGST are payable on the rates specified in the schedules to the respective acts.