Section 5 GST Act 2017 (IGST Act)
The Integrated Goods and Services Act, 2017 (IGST Act) Section 5 of the Integrated Goods and Services Act, 2017 (IGST Act) Levy and Collection (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both,
