Yes, provisions identical to section 9(3) and 9(4) of the CGST Act are available in section 5(3) and 5(4) of the IGST Act.
(ICAI FAQ PUBLICATION 06-09-2017 : Levy and collection of tax- FAQ NO. 35)
ॐ असतो मा सद्गमय
Yes, provisions identical to section 9(3) and 9(4) of the CGST Act are available in section 5(3) and 5(4) of the IGST Act.
(ICAI FAQ PUBLICATION 06-09-2017 : Levy and collection of tax- FAQ NO. 35)