Background
The model
law of the much anticipated GST will probably be out by the end of January next
year for general public for feedback however a model GST Act is getting
circulated of which source of release
could not be independently verified in the absence of it being unavailable on
the government portal.
We are tried to brief the features of the Model GST as per this model.
There would be
separate Acts for CGST, SGST and IGST. The model Act would guide for drafting
GST Act for each of the state.