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प्रश्न
Sale or purchase out of state involves ______ in invoice.
विकल्प
Out GST
IGST
With GST
No GST
MCQ
रिक्त स्थान भरें
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उत्तर
Sale or purchase out of state involves IGST in invoice.
Explanation:
A sale or purchase made out of state is an inter‑state supply and is taxed under Integrated GST (IGST). Therefore, invoices for out‑of‑state transactions show IGST (whereas intra‑state supplies show CGST + SGST).
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